Section 89(2) in The Goa Value Added Tax Act, 2005
(2)The Government may modify the Goa Sales Tax Deferment-Cum-Net Present Value Compulsory Payment Scheme, [2003] [Substituted in place of figure '2001' by the Amendment Act 15 of 2005.] or replace it by a new scheme as the circumstances may require and in that eventuality of modifying or replacing the said scheme, the benefit conferred on the eligible unit shall continue unless such eligible unit opt to be out of the Scheme.
