Bare Act

The Gujarat Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1984

The Gujarat Sales of Motor Spirit Taxation (Gujarat Amendment) Act, 1984 modifies existing tax law in Gujarat by increasing the duty on fuel. It changes section 6 of the Gujarat Sales of Motor Spirit Taxation Act, 1958 by replacing the 15 paise rate with 18 paise for motor spirit consumption. This affects businesses selling petrol or diesel in the state and increases the tax burden on fuel consumers. The additional revenue helps the Gujarat government fund public services and infrastructure within the state, implementing a tax hike that took effect on February 2, 1984, to boost government income from fuel sales.

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