Section 12(1) in Goa Tax on Entry of Goods Rules, 2000
(1)(a)In determining the purchase price liable to tax, the amount relating to the purchases made within the local area from a registered dealer doing business in the same local area shall be deducted;(b)Every dealer dealing in the scheduled goods and who is not liable to tax in respect of such scheduled goods by reason of his not being the person causing entry of the scheduled goods into the local area for consumption, use or sale therein shall furnish to the assessing authority a declaration in Form-24 obtained from the dealer from whom he purchased the scheduled goods in the same local area and for this purpose the seller shall issue the declaration to the buying dealer.(c)The declarations issued in Form-24 shall be serially machine numbered for each year and the dealer issuing the same shall maintain a day-to-day account thereof in a register in Form-25.
