Section 14B(3) in The Gujarat Value Added Tax Act, 2003
(3)The Commissioner shall not grant permission to pay lump sum tax under subsection (1) to a Commission agent who,-(a)sells the goods in the course of inter-State trade and commerce or exports goods out of the territory of India,(b)purchases the goods in the course of inter-State trade and commerce or imports goods from a place out of the territory of India,(c)dispatches the goods to his branch or his consigning agent out side the State or receives the goods from his branch situate out side the State or from consigning agent out side the State,(d)sells the goods to a person who is not a registered dealer, or(e)sells the goods to a dealer who is permitted to pay lump sum tax under section 14.
