Section 30(6) in The Gujarat Value Added Tax Act, 2003
(6)[ Where a dealer is liable to pay interest under sub-section (5) or under subsection (7) of section 42 and he makes payment of an amount which is less than the aggregate of the amount of tax, penalty and interest, the amount so paid shall be first applied towards the amount of interest, thereafter the balance, if any, towards the amount of penalty and thereafter the balance, if any towards the amount of tax.] [Sub-section (6) was inserted by Gujarat Act, 6 of 2006, Section 17]
