Section 27(6) in Goa Tax on Entry of Goods Rules, 2000
(6)Where the importer of the motor vehicle is a dealer registered under the Act, he shall furnish a return in Form-4 hereto and pay the tax due on the purchase value of the motor vehicle imported by him in accordance with sub-rules (1) to (5) and, he shall include such purchase value of such motor vehicle in the total value of goods in column (3) of the table in Form-3 hereto as well as in the annual return of the turnover in Form-28, and thereafter deduct the same under Column 4(d) of the table in Form-3 as well as Form-28.
