Section 14(4) in The Gujarat Value Added Tax Act, 2003
(4)[ A dealer who is permitted under sub-section (1) to pay lump sum tax shall be liable to pay purchase [tax leviable under sub section (1) (3)(4) and (6) of section 9,] [Sub-section (4) and Explanation thereunder were substituted by Gujarat Act, 6 of 2006, Section 12(2)] in addition to the lump sum tax under this section.]
