Section 28(6) in The Goa Value Added Tax Act, 2005
(6)(a)No such deduction shall be made under sub-section (1) in respect of such dealers, as may be notified by the Commissioner from time to time;(b)Subject to the conditions and the circumstances as may be prescribed, the Commissioner may certify, on an application made by any registered dealer, that no deduction or deduction at such lower rate as he may decide, shall be made in respect of such registered dealer.
