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[Cites 0, Cited by 0] [Section 14(1)] [Section 14] [Entire Act]

State of Gujarat - Subsection

Section 14(1)(ii) in The Gujarat Value Added Tax Act, 2003

(ii)[has purchased in the previous year or] purchases the goods in the course of inter-State trade and commerce or [has imported in the previous year or] [Inserted by Gujarat Act No. 9 of 2008 Section 7(a)(l)(2) w.e.f 1-4-08] imports goods from a place out of the territory of India,