Section 7(2) in The Gujarat Value Added Tax Act, 2003
(2)[ The State Government may, by notification in the Official Gazette, reduce any rate of tax specified in Schedule II or Schedule III in respect of any entry (or part thereof) in the said Schedule II or III and may, by like notification, omit or amend any entry (or part thereof) in the said Schedule II or III but not so as to enhance the rate of tax in any case and thereupon the Schedule I,II or III shall be deemed to have been amended accordingly] [Sub-section (2) were substituted by Gujarat Act No.6 of 2006 Section 6(2)]
