Amendment status not verified — confirm the current text below against the official source.
These words and figures were substituted for the words and figures "Gujarat Sales tax Act, 1969" by Guj. 6 of 2006, s.42. Power to remove difficulties Repeal and savings. Guj. 1 of 1970. Bom. 66 of 1958. Guj.1 of 1970. Bom. 66 of 1958. Guj. 11 of 1989 Guj. 11 of 1989. Gujarat Value Added Tax Act, 2003. [2005 : Guj. the provisions of this Act, continue in force, and be deemed to have been made or issued under the provisions of this Act, unless and until it is superseded by any appointment, notification, order, rule, regulation, form or notice made or issued under the provisions of this Act; (d) any person entitled to appear before any authority under the said Act shall be deemed to be entitled to appear before any authority under this Act, and accordingly if such person be a sales tax practitioner he shall be entitled to have his name entered in the list maintained under section 81. (3) Without prejudice to the provisions contained in sub-section (2) and subject thereto, section 7 of the Bombay General Clauses Act, 1904 shall apply in relation to the repeal of said Act as if the said Act had been enacted within the meaning of the said section 7. Bom. I of H-678-21 Gujarat Value Added Tax Act, 2003. [2005 : Guj. SCHEDULE I [See sub-section (1) of section 5 ] GOODS, THE SALES OR PURCHASE OF WHICH ARE EXEMPT FROM TAX Sr. No. Description of goods. Conditions and exceptions subject to which exemption is granted. 1 2 3 1 Agate (Akik) Stones and articles made therefrom - 2 (i)Agricultural implements operated exclusively by human or animal agency for exclusive use in agricultural operations and the parts thereof, which are ordinarily not also used otherwise than as such parts. (ii) Opener (Huller) and thrasher for agriculture use. - 3 Aids and implements used by handicapped persons. (1) Braille educational equipment, Braille typewriters, Braille writing slates and Braille watch. (2) Group hearing aids and Hearing aids. (3) Induction group aids. (4) Speech trainer. (5) Language master. (6) Audiometer. (7) Voice chord. (8) Walkers. (9) Wheel chair. (10) Calipers of all types. (11) Artificial limbs. (12) Crutches. (13) Orthopaedic footwear and Orthopaedic implants. (14) Tricycles and auto-tricycles for handicapped persons. (15) All types of splints. (16) Heart valves. (17) Prosthetic aids for leprosy affected people. (18) Intra-ocular lens used for cataract operation. - 159[4 * * * * *] - 5 Bangles made of glass or plastic bangles. 6 Betel leaves and pan, tambul, vida, or patti prepared from betel leaves. - 7 Bindi,160[ Kumkum, sindur and comb commonly known as kanska, kanski] - 8 Books, periodicals and journals, time tables for railways and passenger transport services. Except which are specified in entry 56 in Schedule II 9 (1) 161[Bread in any form] (2) Khakhra, papad, papad pipes. (3) Sev made out of wheat flour or maida. (4) Unfried potato katri. - 162[9A Brooms and broom sticks (unbranded) -] 10 Cattle, sheep and goats. -