Section 14(1)(a) in The Gujarat Value Added Tax Act, 2003

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State of Gujarat - Subsection

Section 14(1)(a) in The Gujarat Value Added Tax Act, 2003

(a)Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit any dealer, [whose total turnover has not exceeded [seventy-five lakhs] [These words were substituted for the words 'who is not engaged in the activity of manufacture and whose total taxable turnover has not exceeded rupees twenty five lakhs' by Gujarat Act, 6 of 2006, Section 12(a) (i),] ]in the previous year, to pay lump sum tax in lieu of the amount of tax payable under section 7 of this Act.

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State of Gujarat - Subsection

Section 14(1)(a) in The Gujarat Value Added Tax Act, 2003