Section 11(5)(c) in The Gujarat Value Added Tax Act, 2003
(c)made from a registered dealer who has been permitted under [section 14 14A, 14B, 14C or 14D] [These words figures and letter substituted for 'Section 14' by Gujarat Act No. 25 of 2006 Section 4.; w.e.f 10-5-06] to pay lump sum amount of tax in lieu of tax.;