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Section 48: Refund of tax in certain cases

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

The tax paid by a registered dealer in respect of any goods shall be refunded to him, where such goods are sold by him in the course of export out of the territory of India.

Explanation.— (1) For the purposes of this section, the expression ―export out of the territory of India" shall have the meaning assigned to it under the provisions of sub- section

(1) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).

(2) The burden of proving that any goods were sold in the course of export out of the territory of India shall be on the registered dealer.

Where this provision sits

ActThe Goa Tax on Entry of Goods Act, 2000
Section48
Marginal noteRefund of tax in certain cases
JurisdictionState of Goa
StatusIn force as published by the source

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