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[Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act]

State of Goa - Subsection

Section 7(2)(ii) in Goa Value Added Tax Rules, 2005

(ii)where only a part of the sales of a registered dealer for any tax period is taxable, the amount of input tax credit shall be worked out in proportion of taxable turnover to the turnover of sales of goods on the purchases of which input tax credit is claimed.