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State of Goa - Section

Section 11 in Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005

11. Saving.

- Notwithstanding anything contrary contained in this Scheme, the units which are availing the benefit as on appointed day under the earlier Scheme, such units shall continue to avail the benefit in same terms applicable to them under the earlier Scheme except those units which opt for exemption under notification issued under sub-section (5) of section 8 of the Central Sales Tax Act, 1956.