Section 140(1)(iii) in The Goa Goods and Services Tax Act, 2017
(iii)where the said amount of credit relates to goods sold under Notification No. 4/5/2005-FIN(R&C)(13) dated 31-03-2005 (The Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005) and claiming refund of value added tax paid thereon: