Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 12] [Entire Act]

State of Gujarat - Subsection

Section 12(5) in Gujarat Sales Tax (Second Amendment) Act, 1976

(5)for entry 42, the following entry shall be substituted, namely.-
1 2 3 4
"42 Glassware, chinaware or articles made of porcelain and glazed earthenware-    
  (1) When sold at a price not exceeding two rupees per piece. Seven paise in the rupee. Seven paise in the rupee.
  (2) in any other case. Ten paise in the rupee Ten paise in the rupee.
Explanation.-(i) one cup and one saucer, or(ii) any vessel and its lid,  
sold together shall be deemed to be one piece whereas a set of cups and saucers, plates or dishes and other articles sold as such shall not be deemed to be one piece.";