Section 4 in The Goa Tax on Entry of Goods Act, 2000
4. any place where the dealer carries on business through an agent (by whatever name called), the place of business of such agent;
(p)"registered dealer" means a dealer registered under this Act;(q)"Schedule" means a Schedule appended to this Act;(r)"tax" means tax leviable under this Act;(s)"Tribunal" means the Tribunal constituted under the Goa Administrative Tribunal Act, 1965 (Act 6 of 1965);(t)"value of goods" shall mean the purchase value of such goods, that is to say, the purchase price at which a dealer has purchased the goods [* * *] [The expression 'inclusive of charges borne by him as cost of transport, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like,' omitted by the Amendment Act 17 of 2001.] or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;(u)"works contract" means any agreement for carrying out for cash, deferred payment or other valuable consideration, the construction, fitting out, improvement or repair of any building, road, bridge or any other immovable property, or manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or, commissioning of any movable property;(v)"Year" means the year commencing on the first day of April.(B)Words and expressions used in this Act, but not defined, shall have the meaning as assigned to them in the Goa Sales Tax Act, 1964 (Act No. 4 of 1964).
