Section 5(1A) in The Gujarat Value Added Tax Act, 2003
(1A)[ The State Government may, by notification in the Official gazette, add to, or enlarge, any entry in Schedule I, or relax or omit any conditions or exceptions specified therein, and thereupon the said Schedule shall be deemed to be amended accordingly.] [Sub-section (1A) and (2) were substituted for sub-section (1) by Gujarat Act No.6 of 2006 Section 5(1)]
