See section 3(4)

(1) (2) (1) Agricultural implements (2) Agricultural machinery (3) Books meant for reading (4) Bread (5) Ballot boxes (6) Contraceptives (7) Electrical energy (8) Fishmeal, poultry feed and processed animal feed (9) Firewood and charcoal (11) Goods covered by Schedule ‗D‘ appended to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005).] Secretariat Annexe, R. RAGHURAMAN, Panaji, Secretary to the Government of Goa, Dated: 11-8-2000 Law Department (Legal Affairs). _________________ 1 By the amendment Act 17 of 2001 original expression was substituted with addition of the wards “duration and savings” however again vide Amendment Act 9 of 2003 original expression restored. 2 Sub-section 4 was inserted by the Amendment Act 17 of 2001 with the provision that the Act will remain into force till 31- 3-2002. Thereafter by the Amendment Act 14 of 2002 same was Amended and period was extended up to 31-3-2003. By the Amendment Act 9 of 2003 the sub-section 4 deleted. 3 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);‖ vide Amendment Act 5 of 2013. 4 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);‖ vide Amendment Act 5 of 2013. 5 Substituted vide Amendment Act 5 of 2013 in place of [“Deputy Commissioner” means the person appointed by that designation by the Government under the Goa Sales Tax Act, 1964 (Act 4 of 1964);] 6 Inserted vide Amendment Act 5 of 2013. 7 The expression "inclusive of charges borne by him as cost of transport, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like," omitted by the Amendment Act 17 of 2001. 8 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 9 Substituted vide Amendment Act 5 of 2013 10 Sub-section 3 was initially Amended by the Amendment Act 17 of 2001, thereafter by the amendment Act 52 of 2001 entire sub-section was substituted. 11 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 12 Substituted by the Amendment Act 23 of 2003. 13 Inserted by the Amendment Act 17 of 2001. 14 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 15 Section 3C and 3D inserted vide Amendment Act 5 of 2013. 16 Substituted vide Amendment Act 5 of 2013. 17 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 18 Substituted by the Amendment Act 23 of 2003. 19 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 20 Inserted vide Amendment Act 5 of 2013. 21 Inserted by the Amendment Act 23 of 2003 and re numbered vide Amendment Act 5 of 2013.. 22 Substituted by the Amendment Act 17 of 2001. 23 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 24 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 25 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 26 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 27 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 28 Substituted in place of words ‘Deputy Commissioner” vide Amendment Act 5 of 2013. 29 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 30 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 31 Substituted vide Amendment Act 5 of 2013 in place of "Section 33". 32 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 33 Substituted vide Amendment Act 5 of 2013. 34 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 35 Schedule I and II substituted vide Amendment Act 5 of 2013. 36 Substituted vide Notification No. 5/11/2008-Fin(R & C) (15) dated 8-5-2014 37 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 38 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 39 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 40 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 41 Inserted vide Notification No. 5/11/2008-Fin(R & C) (15) dated 8-5-2014 42 Re-numbered vide Notification No. 5/11/2008-Fin(R & C) (15) dated 8-5-2014