Section 12(1) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(1)No tax shall be levied and collected in respect of motor vehicles mentioned as serial number 1 in the Schedule if such motor vehicles are registered in any other State or Union Territory of India under the Motor Vehicles Act, 1988 (59 of 1988) for a period exceeding fifteen months before their entry into a local area of the State.
