Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act] State of Goa - Subsection Section 21(1)(b) in Goa Value Added Tax Rules, 2005 (b)changes the place of business or opens a new place of business or closes any one of the places of business;