Amendment status not verified — confirm the current text below against the official source.
Sections 14B and 14C were inserted, by Guj. 25 of 2006, Part 1, s.6. Guj. 20 of 1964. Compasition of tax on agicultural produce. Gujarat Value Added Tax Act, 2003. [2005 : Guj. (4) The Commission Agent who is permitted under sub-section (1) to pay lump sum tax shall not ,- (a) be entitled to claim tax credit in respect of tax paid by him on his purchase, (b) charge any tax under this Act in his sales bill or sales invoices in respect of the sales on which lump sum tax is payable, and (c) issue tax invoice to any dealer who has purchased the goods from him. (5) The Commission Agent who is permitted to pay lump sum tax under sub-section (1) shall be liable to pay purchase tax leviable under 68[sub-sections (1), (3), (4) and (6) of section 9] in additional to the lump sum tax under this section. (6) The permission granted under sub-section (1) shall remain valid so long as the provisions of this section and rules made in this behalf are complied with; and in case of breach of any of the provisions of this section and rules made in this behalf are complied with; and in case of breach of any of the provisions of this section or the rules, the Commission Agent shall be liable to pay tax under sections 7 and 9 for such tax period as may be prescribed.