Section 2(b) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(b)[ "Appellate Tribunal" means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat 1 of 2005) and discharging functions of the Appellate Tribunal assigned to it by or under this Act;] [Clause (b) substituted by Gujarat 5 of 2006, dated 2nd March, 2006]
