Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 35(2)] [Section 35] [Entire Act] State of Gujarat - Subsection Section 35(2)(b) in Gujarat Value Added Tax Rules, 2006 (b)if the loss has been substantially mitigated by the realization of any claim preferred under any insurance or on receipt of any grant-in-aid.