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,