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[Cites 0, Cited by 0] [Section 12(3)] [Section 12] [Entire Act]

State of Gujarat - Subsection

Section 12(3)(a) in The Gujarat Value Added Tax Act, 2003

(a)were liable to tax under the earlier law, and the purchasing registered dealer had paid the amount of tax to the selling registered dealer under the earlier law or had paid purchased tax under the earlier law, and