Section 4 in Gujarat Sales Tax (Second Amendment) Act, 1976
4. Amendment of section 11.- In section 11 of the principal Act,-
(a)in clause (1), after sub-clause (a), the following sub-clause shall be inserted and shall be deemed always to have been inserted, namely:-"(aa) a purchase of goods in respect of which no tax is payable under the proviso to sub-section (1) of section 4;";(b)in sub-clause (a) of clause 2, for the word "sub-section", the word "clause" shall be substituted.
