section 40
Refund of tax for certain categories
The Gujarat Value Added Tax Act, 2003Tax200347 of 96 sections available12 chapters
Chapter V RETURNS, PAYMENT OF TAX, ASSESSMENT, RECOVERY OF TAX AND REFUND
Statutory text
Refund of tax for certain categories.—
- (1) Subject to the provisions of this Act, the State Government may, by notification in the Official Gazette, provide for the refund of tax paid by such categories of dealers or persons as may be specified in the notification.
- (2) The refund under sub-section
- (1) shall be subject to such conditions, restrictions and in such manner as may be prescribed.
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