Section 14(1)(iii) in The Gujarat Value Added Tax Act, 2003
(iii)dispatches the goods to his branch or his consigning agent outside the State or [has received in the previous year or] [Inserted by Gujarat Act No. 9 of 2008 Section 7(a)(l)(2) w.e.f 1-4-08] receives the goods from his branch situated outside the State or from consigning agent outside the State.