Section 27(7) in Goa Tax on Entry of Goods Rules, 2000
(7)(i)Any person causing entry of a motor vehicle into a local area under section 12 of the Act, shall make an application to the Commissioner for exemption from payment of tax under that section.(ii)The Commissioner, on being satisfied that the particulars furnished in the application are true and correct and are supported by necessary proof, may issue a certificate that such person is exempt from payment of tax according to section 12 of the Act in respect of such motor vehicle.
