Section 34(2)(b) in The Gujarat Value Added Tax Act, 2003
(b)[ in respect of such class of dealers as the State Government may, by rules, specify;] [Sub-section (2) was renumbered and as clause (a) and sub-clauses (a) and (b) were renumbered as (i) & (ii) and clause (b) was inserted by Gujarat Act, 6 of 2006, Section 19(1)]