"Those who have looted the country can only think of dacoits," he said addressing a rally at Morbi in Saurashtra, which votes in the first phase of state Assembly elections on December 9.
Mr Gandhi had earlier dubbed the Goods and Services Tax 'Gabbar Singh Tax', recalling the iconic villain in the Bollywood blockbuster "Sholay".
Attacking the opposition party, PM Modi said, "The Congress' development model was giving hand-pumps. For BJP it is the SAUNI scheme (the Narmada water project for Saurashtra region), where we will fill dams of Saurashtra through huge pipelines."
PM Modi had on Monday pushed the BJP's campaign in Gujarat into high gear by addressing four back-to-back rallies.
The elections to the 182-member Gujarat Assembly will be held in two phases on December 9 and 14. The counting of votes will be on December 18.
