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

State of Gujarat - Subsection

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

(b)[ The permission granted under this clause (a) shall remain valid so long as the total turnover of the registered dealer does not exceed rupees [seventy-five lakhs] [Clause (b) was substituted by Gujarat Act, 6 of 2006, Section 12(1) (b)] or the registered dealer does not undertake any of the activities mentioned in [clauses (i) to (vi)] [In sub-section (1) of section 14 in clause (a) in the proviso, clause (vii) deleted and in sub-section (1) in clause (b) substituted for the words, brackets and figures clause (i) to (vii) by Gujarat Act No. 25 of 2006 sectoin 5 w.e.f 10-5-2006.] of the proviso to clause(a). In case where total turnover of a registered dealer exceeds rupees [seventy-five lakhs] [Substituted 'fifty lakhs' by Gujarat Act No. 9 of 2013, dated 30.3.2013.] or the registered dealer undertakes any of the aforesaid activities during the course of the year, he shall be liable to pay tax under sections 7 and 9 for such tax period as may be prescribed for this purpose.]