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[Cites 0, Cited by 0] [Section 87(1)] [Section 87] [Entire Act]

State of Goa - Subsection

Section 87(1)(d) in The Goa Value Added Tax Act, 2005

(d)Nothing in this Act or the Rules made thereunder shall be deemed to impose, or authorize the imposition of a tax on any sale or on any goods when such sale or purchase take place-
(i)in the course of inter-state trade or commerce;
(ii)outside Goa; or
(iii)in the course of import of the goods into, [or export of the goods out of] [Substituted by the Amendment Act 15 of 2005.], the territory of India.