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[Cites 0, Cited by 0] [Section 3(6)] [Section 3] [Entire Act]

State of Gujarat - Subsection

Section 3(6)(c) in Gujarat Sales Tax Act, 1969

(c)the value of packing material which is used in packing any goods specified in Schedule I and on which no tax is leviable under sub-section (1) of section 21 shall not be taken into account in computing the value of taxable goods under sub-section (4).