Amendment status not verified — confirm the current text below against the official source.
These words were substituted, for the words "of the goods" ibid, s.10(3)(b). H-678-5 Gujarat Value Added Tax Act, 2003. [2005 : Guj. (g) of the goods specified in the Schedule I or the goods exempt from whole of tax by a notification under sub-section (2) of section 5; (h) of the goods which are used in manufacture of goods specified in Schedule I 39[or the 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; 40[(i) of capital goods used in the manufacture of goods specified in Schedule I or the goods exempt from the whole of the tax by a notification under sub-section (2) of section 5 or in generation of electrical energy including captive power;] (j) of vehicles of any type and its equipment, accessories or spare- parts (except when purchasing dealer is engaged in the business of sales of such goods) (k) 41[of the property] or goods not connected with the business of the dealer; (l) of the goods which are used as fuel in generation of electrical energy meant for captive use or otherwise; 42[(ll) of petrol, high speed diesel, crude oil and lignite unless such purchase is intended for resale;] (m) of the goods which are used as fuel in motor vehicles; 43 “[(mm) of capital goods used in transfer of property in goods (whether as goods or in some other form) involved in execution of works contract; (mmm) of the goods for which right to use is transferred for any purpose (whether or not for a specified period), for cash, deferred payment or other valuable considerations; (mmmm) made from a dealer after the name of such dealer has been published under sub-section (11) of section 27 or section 97;] (n) of the goods which remain as unsold stock at the time of closure of business; 44[(nn) of the goods purchased during the period when the permission granted under clause (a) of sub-section (1) of section 14 has remained valid under clause (b) of that sub-section;] (o) where original invoice does not contain the details of tax charged separately by the selling dealer from whom purchasing