Section 78(7) in The Gujarat Value Added Tax Act, 2003
(7)In respect of such matters not provided in this section, the provisions of Code of Civil Procedure, 1908, which applies to the second appeal to High Court under section 100 of the said Code shall, so far as may be, apply to the second appeal under this section.] [This proviso was substituted by Gujarat Act No.6 of 2006, Section 34.]
