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[Cites 0, Cited by 0] [Section 87(1)] [Section 87] [Entire Act]

State of Goa - Subsection

Section 87(1)(b) in The Goa Value Added Tax Act, 2005

(b)
(i)any registration certificate issued under the Goa Sales Tax Act, 1964 (Act 4 of 1964), in so far as the liability to tax under sub-section (1) of section 3 of this Act exists, be deemed to be the certificate of registration issued under this Act, and accordingly the dealer holding such registration certificate immediately before the appointed day, shall until the certificate is duly cancelled, be deemed to be a dealer liable to pay tax under this Act and to be a registered dealer under this Act and all the provisions of this Act will apply to him as they apply to a dealer liable to pay tax under this Act.
(ii)any certificate of registration issued to any dealer and valid on the day immediately preceding the appointed day, issued under the Goa Sales Tax Act, 1964 (Act 4 of 1964), shall notwithstanding that the dealer is not liable to pay tax under section 3 of this Act be deemed to be the certificate of registration issued under this Act until it is duly cancelled in accordance with the provisions of this Act and such dealer shall continue to be liable to pay tax under this Act and be deemed to be a registered dealer till such cancellation and all the provisions of this Act will apply to him as they apply to a dealer liable to pay tax under this Act;