Section 89(3) in The Goa Value Added Tax Act, 2005
(3)[ Notwithstanding anything contained in this Act, rules or notifications framed or issued thereunder, the Government may, by notification in the Official Gazette, frame Scheme for allowing concession in tax payable under this Act, to new units, on commencing their production, on such terms and conditions as it may deem fit.] [Inserted by the Amendment Act 2 of 2011.].
