Section 18(9) in The Goa Value Added Tax Act, 2005
(9)[ Any person intending to organize or conduct exhibition either for sale of goods or for promoting goods for sale, by providing stalls or space to other persons or dealers under the banner of specific name and style or under a common roof, for a specific period, shall, notwithstanding that such participating persons or dealers are individually registered under this Act, apply in such form as may be prescribed, to the Commissioner, for registration under this Act, indicating therein the details of the persons and/or dealers participating in, and the period of, such exhibition alongwith such security deposit as may be prescribed.The provisions of sub-sections (4), (5), (6), (7) and (8) of this section shall, mutatis mutandis apply, to this sub-section.] [Inserted by the Amendment Act 2 of 2011.].
