Section 4 in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
4. Reduction in tax liability.
(1)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 law relating to Sales Tax as may be in force in any other State or Union Territory by an importer who had purchased the specified goods in that State.(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.(3)[ Where an importer of specified goods liable to pay tax under this Act, being a dealer in the specified goods, becomes liable to pay tax under the Gujarat Value Added Tax Act, 2003 (Gujarat 1 of 2005) by virtue of the sales of such specified goods, then his liability under the Gujarat Value Added Tax Act, 2003 (Gujarat lo f 2005) shall be reduced to the extent of tax paid under this Act.] [Sub-section (3) substituted by Gujarat 5 of 2006, dated 2nd March, 2006]
