Section 3C, Goa Tax on Entry of Goods Act, 2000

Section 3C: Levy of tax on certain types of goods

The Goa Tax on Entry of Goods Act, 2000State Act of Goa · Act 14 of 2000

(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 Tax Act, 2005 (Goa Act 9 of 2005) and is liable to pay value added tax for use in manufacture or processing of goods for sale.

Where this provision sits

Act	The Goa Tax on Entry of Goods Act, 2000
Section	3C
Marginal note	Levy of tax on certain types of goods
Jurisdiction	State of Goa
Status	In force as published by the source

Act

The Goa Tax on Entry of Goods Act, 2000

Section

Marginal note

Levy of tax on certain types of goods

Jurisdiction

State of Goa

Status

In force as published by the source

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