Section 12(4) in The Gujarat Value Added Tax Act, 2003
(4)Notwithstanding anything contained in this section, no tax credit under this section shall be allowed in respect of those goods,-(a)Which are not taxable under this Act or the earlier law;(b)Which are not included in the statement of taxable goods referred to in sub-section (1);(c)for which the dealer does not have in his possession sales vouchers issued by a dealer registered under the earlier law, against the purchases of the said goods or for which purchase tax payable under earlier law has not been paid by the [31st March, 2006] [These words were substituted for the words '31st March, 2003' by Gujarat Act,6 of 2006, Section 11(1) (a)];(d)Which are not recorded in the books of accounts of the dealer claiming tax credit under this section; or(e)[ [***] [Clause (e) was deleted by Gujarat Act, 6 of 2006, Section 11(2) (b),]
