Section 11(5) in The Gujarat Value Added Tax Act, 2003
(5)Notwithstanding anything contained in this Act, tax credit shall not be allowed for purchases-(a)made from any person other than a registered dealer under this Act;(b)made from a dealer who is not liable to pay tax under this Act;(c)made from a registered dealer who has been permitted under [section 14 14A, 14B, 14C or 14D] [These words figures and letter substituted for 'Section 14' by Gujarat Act No. 25 of 2006 Section 4.; w.e.f 10-5-06] to pay lump sum amount of tax in lieu of tax.;(d)made prior to the relevant date of liability to pay tax as provided in subsection (3) of section 3;(dd)[ made prior to the date of registration;] [Sub-clause (dd) was inserted by Gujarat Act No.6 of 2006 Section 10(3) (a).](e)made in the course of inter-State trade and commerce;(f)[of the goods (not being taxable goods dispatched outside the State in the course of branch transfer or consignment)] [These words and brackets were substituted for the words 'of the goods' by Gujarat Act No.6 of 2006 Section 10(3) (b).] which are disposed of otherwise than in sale, resale or manufacture;(g)of the goods specified in the Schedule I or the goods exempt from whole of tax by a notification under sub-section (2) of section 5;(h)of the goods which are used in manufacture of goods specified in Schedule I, [or the goods exempt from the whole of the tax by a notification under sub-section (2) of section 5] [These words were added by Gujarat Act No.6 of 2006 Section 10 (3) (c).] or in the packing of goods so manufactured;(i)[ Of capital goods used in the manufacture of goods specified in schedule I or the goods exempt from the whole of the tax by a notification under subsection (2) of section 5 or in generation of electrical energy including captive power] [Clause (i) was substituted by Gujarat Act No. 6 of 2006 Section 10(3)(d).](j)of vehicles of any type and its equipment, accessories or spare parts(except when purchasing dealer is engaged in the business of sales of such goods)(k)[of the property] [These words were substituted for the word 'property' by Gujarat Act No.6 of 2006 Section 10 (3)(e)] or goods not connected with the business of the dealer;(l)of the goods which are used as fuel in generation of electrical energy meant for captive use or otherwise;(ll)[ of petrol, high speed diesel, crude oil and lignite unless such purchase is intended for resale;] [This clause was inserted by Gujarat Act No.6 of 2006 Section10 (3) (f).](m)of the goods which are used as fuel in motor vehicles;(mm)[ of capital goods used in transfer of property in goods (whether as goods or in some other form) involved in execution of works contract; [Clauses (mm),(mmm), & (mmmm) were inserted by Gujarat Act No.6 of 2006 Section 10 (3) (g).](mmm)of the goods for which right to use is transferred for any purpose (whether or not for a specified period), for cash, deferred payment or other valuable considerations;(mmmm)made form a dealer after the name of such dealer has been published under sub-section (11) of section 27 or section 97;](n)of the goods which remain as unsold stock at the time of closure of business;(nn)[ of the goods purchased during the period when the permission granted under clause (a) of sub-section (1) of section 14 has remained valid under clause (b) of that sub-section;] [Clause (nn) was inserted by Gujarat Act No.6 of 2006 Section 10 (3) (h).](o)where original invoice does not contain the details of tax charged separately by the selling dealer from whom purchasing dealer has purchased the goods;(P)(i)where original tax invoice [or duplicate thereof duly authenticated in accordance with the rules made in this behalf] [These words were substituted for 'invoice' by Gujarat Act No.6 of 2006 Section 10 (3) (i).] is not available with purchasing dealer or there is evidence that the same has not been issued by the selling dealer from whom the goods are purported to have been purchased;(ii)[ Notwithstanding anything contained in clause (d) or (dd) in this subsection and subject to such conditions and in such manner as may be prescribed, a registered dealer shall be allowed to claim tax credit for the taxable goods held in stock on the date of registration which are purchased after 1st April, 2008 and during the period of one year ending on the date of registration. [Inserted by Gujarat Act No.9 of 2008 Sec 6(3) w.e.f 1-4-08](iii)Notwithstanding anything contained in clause (nn) in this sub-section and subject to such conditions and in such manner as may be prescribed, a registered dealer, Whose permission to pay lump sum tax under section 14,(a)is no longer valid on account of total turnover exceeding rupees fifty lakhs, or(b)is cancelled on request by such dealer,and becomes liable to pay tax under section 7, shall be allowed to claim tax credit for the taxable goods held in stock which are purchased after 1st April, 2008 and during the period of one year ending on the date of liability to pay tax under section 7.]Notwithstanding anything contained in clause (a) or (b) in this sub-section and subject to conditions as may be prescribed, a registered dealer shall be allowed to claim tax credit in respect of purchase tax paid by him under sub-section (1) or (2) of section 9.
