Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 14B(4)] [Section 14B] [Entire Act] State of Gujarat - Subsection Section 14B(4)(b) in The Gujarat Value Added Tax Act, 2003 (b)charge any tax under this Act in his sales bill or sales invoices in respect of the sales on which lump sum tax is payable, and