"What is visible to open eyes is not visible to her," Jaitely said on development in the state.
"During her earlier visit to the state, the Congress president had said that development in the state is not only due to BJP, but earlier, Congress government had also contributed to it," the BJP leader said.
"Now this time she has completely changed her stand by saying that development is not visible here," he added.
He was replying to Gandhi's allegations that the BJP government's claims about development were nowhere to be seen in the state and its promises were "hollow and false".
"The development, which was promised in a big way is nowhere to be seen in this tribal land...Because what they promised is hollow and false," Gandhi had said yesterday addressing a poll rally in Mandvi, Surat district.
The Congress chief had said, "They (Modi and BJP) have no interest in the poor and common people and are only interested in their own development and that of a select few."
Jaitley said, "In 2002 and 2007 the Congress had run a personalised campaign against Modi, but his time they appear to be in two minds on their campaign. For a decade their strategy was different. But Modi is a reality here."