Section 9(1) in The Gujarat Value Added Tax Act, 2003
(1)Where a dealer who is liable to pay tax under this Act purchases any taxable goods from a person who is not a registered dealer, then there shall be levied on such dealer a purchase tax on the turnover of such purchases at the rate set out against each of such goods in [in Schedule II or Schedule III] [These words and figures were substituted for the word and figure 'Schedule II' by Gujarat Act No.6 of 2006, Section 9 (1)] of this Act.[***] [Refer Entry -54 Noti.No (GHN-107) VAT-2006/Section 5(2)(14)the dated 17-10-2006. Purchase of sugarcanr for the purpose of use in the manufacture of sugar or Khandsari - Purchase tax Payable under/section Section(2) od Section 9 exceeds two Paise in the rupee.]
