Section 5A(2) in The Gujarat Value Added Tax Act, 2003
(2)Sale of goods to a unit carrying on its business in the processing area or in the demarcated area of Special Economic Zone and approved as such by the Approval Committee as defined in the Gujarat Special Economic Zone Act, 2004 (Gujarat 11 of 2004):Provided that the sale of goods specified in Schedule III shall not be zero rated sale:Provided further that the sale of certain goods or sale of goods by any dealer or class of dealers as may be specified by the State Government by notification in the Official Gazette, shall not be zero rated sale.]
