Section 9(2)(ix) in The Goa Value Added Tax Act, 2005
(ix)[ in respect of purchase of motor vehicle including car, three wheeler and two wheeler under this Act or tax paid under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000) on import of such motor vehicle before grant of registration mark under the Motor Vehicles Act, 1988 ( Central Act 58 of 1988 ), when such vehicle is resold as true value vehicle or otherwise by a registered dealer under this Act. [Clause (ix), (x) inserted by the Amendment Act 18 of 2006.]