Section 2(37) in The Gujarat Value Added Tax Act, 2003
(37)[ "zero rated sale" means a sale of goods by a registered dealer to another registered dealer on which the rate of tax leviable shall be zero but tax credit on the purchase related to that sale is admissible.] [Inserted by Gujarat Act No. 9 of 2008 Section 2(2) w.e.f 1-4-08]
