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[Cites 0, Cited by 0] [Section 26(1)] [Section 26] [Entire Act]

State of Gujarat - Subsection

Section 26(1)(a) in The Gujarat Value Added Tax Act, 2003

(a)transfers his business, in whole or in part, or transfers his place of business, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof or effects or comes to know of any other change in the ownership of the business;