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[Cites 0, Cited by 0] [Section 59B(5)] [Section 59B] [Entire Act]

State of Gujarat - Subsection

Section 59B(5)(b) in The Gujarat Value Added Tax Act, 2003

(b)On receipt of the application under clause (a), if the Commissioner is satisfied that the contractor or sub-contractor is not liable to pay tax under this Act on specified sales involved in any specified works contract, he shall give a certificate to that effect in such form as may be prescribed.