Section 11(8)(b) in The Gujarat Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 11(8)] [Section 11] [Entire Act]

State of Gujarat - Subsection

Section 11(8)(b) in The Gujarat Value Added Tax Act, 2003

(b)Where the Capital goods referred to in sub-clause (vii) of clause (a) of sub-section (3) arc not used continuously for a full period of five years in the State, the amount of tax credit shall be reduced proportionately having regard to the period failing short of the period of five years.]

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State of Gujarat - Subsection

Section 11(8)(b) in The Gujarat Value Added Tax Act, 2003