Section 9(4) in The Gujarat Value Added Tax Act, 2003
(4)[ Where a deader or a commission agent who is liable to pay tax under this Act purchases taxable goods from a commission agent to whom permission to pay lump sum tax is granted under section 14B and the goods so purchased by him are not resold within the state, then such dealer or the commission agent shall be liable to pay purchase tax on the turnover of such purchase as the rate set out against each of such goods in schedule II] [These sub-section was added by Gujarat Act No.25 of 2006 section 4 w.e.f. 10-5-2006]
