Section 2(3) in Gujarat Sales Tax (Amendment) Act, 1972
(3)Nothing in this section shall be deemed to authorise the levy of tax in respect of the turnover of the sales or purchases of any declared goods where the dealer is not liable to pay the tax in respect of such turnover in pursuance of the provisions of section 7, 8, 15, 16, 20 or, as the case may be, 50 or any other provision of this Act.
