section 4
Tax not to be levied on entry of specified goods in certain cases
The Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001Tax200131 sections
Statutory text
Tax not to be levied on entry of specified goods in certain cases. No tax shall be levied under this Act on the entry of specified goods into a local area, if the specified goods are entered into a local area—
- (a) by a person other than an importer; or
- (b) by an importer for the purpose of carrying out any manufacturing process; or
- (c) by an importer for the purpose of sale and such sale is made in such manner as may be prescribed.
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