Section 3(1) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(1)Subject to the provisions of this Act, on and from the 1st day of September, 2001, there shall be levied and collected on the entry of specified goods into a local area, a tax on the purchase value thereof at such rates as may be fixed by the State Government by notification in the Official Gazette, but not exceeding the maximum rates specified in [column 3] [Substituted for 'column 4' by Gujarat 5 of 2006, dated 2nd March, 2006] of the schedule; and different rates may be fixed for different specified goods.
