Section 5(20) in Gujarat Sales Tax (Amendment) Act, 1977

[Cites 0, Cited by 0] [Section 5] [Entire Act]

(20)for entry 76, the following entry shall be substituted, namely:-

1	2	3	4
"76.	(1) Refrigerators and mechanical water coolers and component parts and accessories thereof:-
	(a) of capacity upto 165 litres	Fifteen paise in the rupee	Fifteen paise in the rupee
	(b) of capacity over 165 litres	Twenty paise in the rupee	Twenty paise in the rupee
	(2) Deep freezers	Twenty paise in the rupee	Twenty paise in the rupee";

Legal Document View