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[Cites 0, Cited by 0] [Section 59B(5)] [Section 59B] [Entire Act]

State of Gujarat - Subsection

Section 59B(5)(c) in The Gujarat Value Added Tax Act, 2003

(c)Where any such certificate is given under clause (b), the person responsible for paying any specified sale price under clause (a) or clause (b) of sub- section (3) shall not deduct any amount as tax in respect of the specified works contract mentioned in the certificate.