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 26(1)] [Section 26] [Entire Act] State of Gujarat - Subsection Section 26(1)(b) in The Gujarat Value Added Tax Act, 2003 (b)discontinues his business or changes the place of business thereof or opens a new place of business, or temporarily close the business for a period more than thirty days;