Amendment status not verified — confirm the current text below against the official source.
These words were added bu Guj. 12 of 2009. Gujarat Value Added Tax Act, 2003. [2005 : Guj. (ii) power alcohol, that is, ethyl alcohol of any grade (including such alcohol when denatured or otherwise treated), which is either by itself or in admixture with any such hydro-carbon, is capable of being used as aforesaid but does not include such form of inflammable hydrocarbon materials as the State Government may, by notification in the Official Gazette, specify in this behalf; (b) the rate of tax in column 3 indicates that the tax on goods to which entry relates shall be charged on the basis of sale price of the respective goods.] ---------------