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[Cites 0, Cited by 0] [Section 12(1)] [Section 12] [Entire Act]

State of Goa - Subsection

Section 12(1)(b) in Goa Tax on Entry of Goods Rules, 2000

(b)Every dealer dealing in the scheduled goods and who is not liable to tax in respect of such scheduled goods by reason of his not being the person causing entry of the scheduled goods into the local area for consumption, use or sale therein shall furnish to the assessing authority a declaration in Form-24 obtained from the dealer from whom he purchased the scheduled goods in the same local area and for this purpose the seller shall issue the declaration to the buying dealer.