Short title and commencement:- 1. (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1991. (2) It shall come into force on the 1st April, 1991. Amendment of section 10A of Gujarat 1 of 1970:- 2. In the Gujarat Sales Tax Act, 1969 (hereinafter referred to as “the principal Act”), in section 10A, in sub-section (1), for the words “any year” the words, figures and letters “in the year commencing on the 1st April, 1990 and every year thereafter” shall be substituted. Amendment of Schedule II Part-A to Gujarat 1 of 1970:- 3. In the principal Act, in Schedule II, in Part-A,- (1) in entry 10, in columns 3 and 4, for the words “Seven paise in the rupee”, the words “Ten paise in the rupee” shall be substituted. (2) in entry 102, in columns 3 and 4, for the words “Ten paise in the rupee”, the words “Fifteen paise in the rupee” shall be substituted. |
