Section 14A(1) in The Gujarat Value Added Tax Act, 2003
(1)Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit every dealer referred to in sub clause (f) of clause (10) of section 2 to pay at his option in lieu of the amount of tax leviable from him under this Act in respect of any period, a lump sum tax by way of composition at such rate as may be fixed by the State Government [by' notification in the Official Gazette] having regard to the incidence of tax on the nature of the goods involved in the execution of the total value of the works contract.
