Section 69(3) in The Goa Value Added Tax Act, 2005
(3)Without prejudice to the generality of the foregoing power, the Commissioner, may, on his own motion or on an application by a registered dealer liable to pay tax under this Act, if he considers it necessary or expedient so to do for the purpose of maintaining uniformity in the work of assessment and collection of revenue, clarify the rate of tax payable under this Act in respect of goods liable to tax under the Act, and all officers and such persons appointed under this Act shall observe and follow such clarification.
