Section 6 in The Goa Tax on Entry of Goods Act, 2000
(6)[Every manufacturer who brings or causes to be brought any goods into a local area for consumption or use therein, the aggregate value of which is less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area for consumption, use or sale therein, the aggregate value of which is less than two lakh rupees in a year, shall not be liable to pay tax for that year:Provided that every non-residential dealer including his agent or manager, or every occasional dealer shall be liable to pay the tax each year at the rates specified irrespective and Rules of the aggregate value of the goods brought or caused to be brought into the local area during the year.] [Substituted by the Amendment Act 23 of 2003.]
