Amendment status not verified — confirm the current text below against the official source.
Sub-section (5) and (6) were inserted by Guj., 9 of 2008, s.5. Levy of purchase tax. Gujarat Value Added Tax Act, 2003. [2005 : Guj. (iii) used as fuel for the manufacture of goods, (iv) used as raw materials or capital goods in manufacture of goods specified in schedule I or goods exempt from the whole of the tax by a notification under sub-section (2) of section 5 or in the packing of goods so manufactured, (v) used as fuel or capital goods in generation of electrical energy including captive power, (vi) not connected with his business, (vii) used as fuel in motor vehicles, (viii) used as capital goods in transfer of property in goods (whether as goods or in some other form) involved in execution of works contract, (ix) used for transferring the right to use for any purpose (whether or not for a specified period), for cash, deferred payment or other valuable considerations, or (x) used for any other purpose as may be specified by the State Government by notification in the Official Gazette, then such dealer shall be liable to pay purchase tax on the turnover of such purchases at the rate set out against each of such goods specified in Schedule II. (6) Subject to the provisions of this Act, there shall be further levied an additional tax on the turnover of purchases of goods liable to be taxed under sub-section (1), (2), (3), (4) or (5), at the rate of- (i) two and half paise in the rupee on the goods specified in the entries at serial numbers 25, 46B, 48A, 49A,49B, 25[51A,76A and 87] in Schedule II, and (ii) one paise in the rupee on the goods specified in the entries in Schedule II other than the entries mentioned in clause (i) above : Provided that the additional tax shall not be levied on the purchase of ,- (a) goods declared to be of special importance under section 14 of the Central Sales Tax Act, 1956; (b) goods specified in entry at serial number 13 in Schedule II; and (c) such goods as the State Government may, by notification in the Official Gazette, specify.