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[Cites 0, Cited by 0] [Section 9(5)] [Section 9] [Entire Act]

State of Goa - Subsection

Section 9(5)(b) in The Goa Value Added Tax Act, 2005

(b)where such goods were wholly or mainly used or are intended for use in sale of taxable goods prior to change of use, tax shall be calculated on the prevailing market value of such goods at the time of change of use.