(i) in the case of goods specified in Schedule II, a purchase tax on the turnover of such purchases at the rate set out against them in that Schedule, and
(ii) in the case of goods specified in Schedule III, a purchase tax on the turnover of such purchases at a rate equivalent to the rate of sales tax set out against them in that Schedule.
Section 15 • Gujarat Sales Tax Act, 1969
15. Purchase tax payable on Certain purchases of goods.
gujarat-sales-tax-act-1969-sec-15.json
•
Section 15
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"title": "15. Purchase tax payable on Certain purchases of goods.",
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"content": "(i) in the case of goods specified in Schedule II, a purchase tax on the turnover of such purchases at the rate set out against them in that Schedule, and\n(ii) in the case of goods specified in Schedule III, a purchase tax on the turnover of such purchases at a rate equivalent to the rate of sales tax set out against them in that Schedule.",
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