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[Cites 0, Cited by 0] [Section 28(8)] [Section 28] [Entire Act]

State of Gujarat - Subsection

Section 28(8)(a) in Gujarat Value Added Tax Rules, 2006

(a)The Commissioner may on application by any dealer in Form 214 who has under section 14A has opted to pay a lump sum tax by way of composition of tax in lieu of the amount of tax leviable from him under sections 7 and 9 on the turnover of sales of goods (whether as goods or in any other form) involved in the execution of works contract, permit such dealer, subject to the conditions specified in clause (b) to pay a lump sum tax by way of composition in respect of the contracts for which such permission is granted.