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[Cites 0, Cited by 0] [Section 9(5)] [Section 9] [Entire Act]

State of Goa - Subsection

Section 9(5)(a) in The Goa Value Added Tax Act, 2005

(a)where a registered dealer has availed of the input credit on any goods and the same goods are not used in the course of his business, input tax credit so availed becomes repayable in the tax period following the date on which these goods were put to such other use;