Amendment status not verified — confirm the current text below against the official source.
Section 14D was inserted, by Guj. 25 of 2006, Part II, s.14. Composition of tax on sales of eatables by hotels, restaurants, caterers, etc. Composition of tax on turnover of right to use goods. H-678-7 Gujarat Value Added Tax Act, 2003. [2005 : Guj. Provided that the Commissioner shall not grant permission to pay lump sum tax to a dealer who is engaged in the activity of manufacture of such goods as the State Government may, by notification in the Official Gazette, specify. (2) The provisions of sub-sections (3) and (4) of section 14 shall apply mutatis mutandis to a dealer who is permitted under sub-section (1) to pay lump sum tax by way of compositions. (3) 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 or the rules, the dealer shall be liable to pay tax under sections 7 and 9 for such tax period as may be prescribed. Explanation :- For the purpose of this section, the word, "eatable" means all kind of foods for the purpose of consumption including all types of alcoholic and non-alcoholic beverages, water (mineral, purified or aerated) and soda water, ice-cream and kulfi, sweets and sweetmeats, fruit juice, all types of milk preparations, bakery products and such other good as the State Government may, by order, specify.].