Preamble
Gujarat Sales Tax (Amendment) Act, 1991*
| [Gujarat Act No. 9 of 1991] | [28th March, 1991] |
An Act further to amend the Gujarat Sales Tax Act, 1969.
It is hereby enacted in the Forty-second Year of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Gujarat Sales Tax (Amendment) Act, 1991.
(2) It shall come into force on the 1st April, 1991.
Section 2. Amendment of section 10A of Guj. 1 of 1970
2. Amendment of section 10A of Guj. 1 of 1970.- 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.
Section 3. Amendment of section 11 Part-A of Guj. 1 of 1970
3. Amendment of section 11 Part-A of Guj. 1 of 1970.- 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.