Section 47(2) in The Goa Tax on Entry of Goods Act, 2000
(2)Notwithstanding anything contained in this Act or any other law, where any dealer or person prefers claim under sub-section (3) of section 3 that he is not liable to pay tax under this Act in respect of any goods on which tax is leviable, such dealer or person shall be deemed to be the dealer or person liable to tax under this Act, unless he proves that in respect of such goods tax under this Act has already been paid or has become payable or that tax under the Goa Sales Tax Act, 1964 (Act 4 of 1964) has already been paid or has become payable, as the case may be.
