Section 11(5)(n) in The Gujarat Value Added Tax Act, 2003
(n)of the goods which remain as unsold stock at the time of closure of business;(nn)[ of the goods purchased during the period when the permission granted under clause (a) of sub-section (1) of section 14 has remained valid under clause (b) of that sub-section;] [Clause (nn) was inserted by Gujarat Act No.6 of 2006 Section 10 (3) (h).]