section 3C
Levy of tax on certain types of goods.
The Goa Tax on Entry of Goods Act, 2000Tax200059 sections7 chapters
Chapter II Chapter II
Statutory text
- (1) Notwithstanding anything contained in section 3 and/or section 10, there shall be levied and collected a tax on entry of any goods, other than those specified in SCHEDULE II to the Act, into a local area for delivery by any transporter to the consignee or any other person within the local area for use or sale therein on the purchase value of such goods at the rates specified in SCHEDULE I hereto.
- (2) The transporter shall be liable to pay the tax levied under this section on the goods transported and delivered by him to the consignee or any other person, where destination of such goods is within the local area.
- (3) On failure of the transporter to pay the tax levied under this section, the transporter and the consignee shall be jointly and severally liable for payment of such tax and penalty levied, if any: Provided that the Government shall have first charge over such goods till payment of tax and/or penalty is made: Provided that no tax shall be levied under this section on goods brought in the local area, by the transporter for delivery to a dealer registered under the Goa Value Added TaxAct, 2005 (Goa Act 9 of 2005) and is liable to pay value added tax for use in manufactureor processing of goods for sale.
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