Section 11(5)(m) in The Gujarat Value Added Tax Act, 2003
(m)of the goods which are used as fuel in motor vehicles;(mm)[ of capital goods used in transfer of property in goods (whether as goods or in some other form) involved in execution of works contract; [Clauses (mm),(mmm), & (mmmm) were inserted by Gujarat Act No.6 of 2006 Section 10 (3) (g).](mmm)of the goods for which right to use is transferred for any purpose (whether or not for a specified period), for cash, deferred payment or other valuable considerations;(mmmm)made form a dealer after the name of such dealer has been published under sub-section (11) of section 27 or section 97;]