Section 12(4)(c) in The Gujarat Value Added Tax Act, 2003
(c)for which the dealer does not have in his possession sales vouchers issued by a dealer registered under the earlier law, against the purchases of the said goods or for which purchase tax payable under earlier law has not been paid by the [31st March, 2006] [These words were substituted for the words '31st March, 2003' by Gujarat Act,6 of 2006, Section 11(1) (a)];