Opposition Congress on Thursday walked out of the Gujarat assembly when Finance Minister Vajubhai Vala started reading his budget speech sitting on his chair.

This was the second time that the Congress walked out of the assembly in a day.

The walk-out during the budget speech was part of their strategy to oppose the state government, sources in the party said.

Finance Minister Vala was presenting the budget for the 15th time in the state Assembly.

Leader of Opposition Shaktisinh Gohil alleged that Vala had breached the protocol by reading the budget speech sitting on his chair.

"Vala has dishonoured the House by reading the speech from his seat. He has done this so that the face of Chief Minister Narendra Modi, who was sitting besides him during the budget, could be seen on camera," Gohil alleged.

Earlier, Gohil had demanded that in Gujarat, VAT rates on various products are highest in the country and therefore the state government should reduce the rates and pass on the benefits to the consumers in the state.

According to Gohil, in addition to highest VAT rates, the state government imposed 25 per cent surcharge on the VAT, which should be withdrawn this time.