Section 4(2) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(2)The amount of tax leviable under this Act shall, subject to such conditions as may be prescribed, be reduced to the extent of the amount of tax paid, if any, under the Central Sales Tax Act, 1956 (74 of 1956.) on the purchase of the specified goods in the course of inter-State trade or commerce.
