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|GUJRAT VAT ACT|
The Gujarat Government Gazette
PUBLISHED BY AUTHORITY
Vol. XLVI] TUESDAY, JANUARY 25, 2005/MAGHA 5, 1926
Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
Acts of Gujarat Legislature and Ordinances promulgated
and Regulations made by the Governor.
The following Act of the Gujarat Legislature, having been assented to by the Governor on the 17th January, 2005 is hereby published for general information.
S. S. PARMAR,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs
(First published, after having received the assent of the Governor in the
"Gujarat Government Gazette" on the 25th January, 2005).
to consolidate and amend the laws relating to the levy and collection of tax on value added basis in respect of sale or purchases of goods in the State of Gujarat. It is hereby enacted in the Fifty-fourth Year of the Republic of India as follows:-
CHAPTER I PRELIMINARY
CHAPTER II INCIDENCE AND LEVY OF TAX
CHAPTER III COMMERCIAL TAX AUTHORITIES AND TRIBUNAL.
CHAPTER IV REGISTRATION
CHAPTER VI LIABILITY TO PAY TAX IN CERTAIN CASES.
CHAPTER VII ACCOUNTS AND RECORDS
CHAPTER VIII. LIABILITY TO PRODUCE ACCOUNTS AND SUPPLY OF INFORMATION.
CHAPTER X PROCEEDINGS
CHAPTER XI OFFENCES AND PENALTIES.
CHAPTER XII MISCELLANEOUS