Section 37(1) in The Goa Tax on Entry of Goods Act, 2000
(1)With a view to prevent or check evasion of tax under this Act, checkposts or barriers or both, as the case may be, established or erected under the provisions of the Goa Sales Tax Act, 1964 (Act 4 of 1964) or the Goa Excise Duty Act, 1964 (Act 5 of 1964) shall be recognized for the purposes of this Act.
