{
    "act_title": "Gujarat Sales Tax Act, 1969",
    "act_slug": "gujarat-sales-tax-act-1969",
    "section_label": "Section",
    "section": {
        "number": "53",
        "title": "53. Refund of tax on declared goods in the course of inter State trade or commerce.",
        "chapter": null,
        "content": "",
        "footnote": "",
        "is_definition": false,
        "sort_order": 52
    },
    "prev_section": "52",
    "next_section": "54"
}