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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 26(1)] [Section 26] [Entire Act] State of Gujarat - Subsection Section 26(1)(d) in The Gujarat Value Added Tax Act, 2003 (d)enters into partnership or other association in regard to his business or effects any changes in the ownership of the business.