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    <title>Issue of road permit</title>
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    <description>A road permit must be obtained under Gujarat VAT for goods consigned to Gujarat; the dealer who physically receives the goods in the destination State should issue Form 403 to the out of State supplier. Form 403 contains fields for transaction nature and shipment particulars, allowing completion to validate interstate movement and tax treatment even if full invoice details are not held by the consignee.</description>
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      <law>VAT / Sales Tax</law>
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