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 5(4)] [Section 5] [Entire Act] State of Gujarat - Subsection Section 5(4)(f) in Gujarat Value Added Tax Rules, 2006 (f)an association of individuals to which clause (b), (c) or (d) does not apply, by the person managing the business of such association.