Section 8(4) in Goa Tax on Entry of Goods Rules, 2000
(4)If any registered dealer shows to the satisfaction of the assessing authority that the goods which he brings or causes to be brought into the local area are not liable to entry tax, and makes an application in this behalf, the assessing authority may direct that it shall not be necessary for the dealer to furnish the statements specified in sub-rule (1), and may grant the dealer a certificate in Form-7 hereto. If, during the period of validity of the above Certificate, the dealer becomes liable to pay tax under the Act when he brings or causes to bring such goods into the local area, the Certificate issued above, shall be deemed to have been cancelled.
