Section 25(1) in The Goa Tax on Entry of Goods Act, 2000
(1)The Government may, if in its opinion it is necessary in public interest so to do, by notification and subject to such restrictions and conditions and for such period as may be specified in the notification, exempt or reduce, either prospectively or retrospectively, the tax payable under this Act,-(i)by any specified class of persons or class of dealers or in respect of any goods or class of goods; or(ii)on entry of all or any goods or class of goods into any specified local area.
