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[Cites 0, Cited by 1] [Section 59B(5)] [Section 59B] [Entire Act]

State of Gujarat - Subsection

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

(a)Where the contractor or sub-contractor is not liable to pay tax under this Act on specified sales involved in any specified works contract, he shall make an application to the Commissioner in this behalf.