Section 14B(4) in The Gujarat Value Added Tax Act, 2003
(4)The commission agent who is permitted under sub-section (1) to pay lump sum tax shall not,-(a)be entitled to claim tax credit in respect of tax paid by him on his purchases,(b)charge any tax under this Act in his sales bill or sales invoices in respect of the sales on which lump sum tax is payable, and(c)issue tax invoice to any dealer who has purchased the goods from him.
