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 1] [Section 12(7)] [Section 12] [Entire Act] State of Gujarat - Subsection Section 12(7)(b) in The Gujarat Value Added Tax Act, 2003 (b)has claimed excess tax credit that what he is entitled to under section 11 or under this section.