Section 4(1) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(1)The amount of tax leviable under this Act shall, subject to such conditions as may be prescribed, be reduced to the extent of the amount of tax paid, if any, under the law relating to Sales Tax as may be in force in any other State or Union Territory by an importer who had purchased the specified goods in that State.
