Section 11(5)(h) in The Gujarat Value Added Tax Act, 2003
(h)of the goods which are used in manufacture of goods specified in Schedule I, [or the goods exempt from the whole of the tax by a notification under sub-section (2) of section 5] [These words were added by Gujarat Act No.6 of 2006 Section 10 (3) (c).] or in the packing of goods so manufactured;