Section 11(5)(f) in The Gujarat Value Added Tax Act, 2003
(f)[of the goods (not being taxable goods dispatched outside the State in the course of branch transfer or consignment)] [These words and brackets were substituted for the words 'of the goods' by Gujarat Act No.6 of 2006 Section 10(3) (b).] which are disposed of otherwise than in sale, resale or manufacture;