Amendment status not verified — confirm the current text below against the official source.
Set-off in respect of tax paid goods in certain circumstances.— Subject to such restrictions and conditions as may be prescribed, a set off of proportionate amount of tax paid under this Act on inputs used in the manufacture of goods actually exported out of the country shall be allowed in proportion of goods used in such manufacture]. 15[3C. Levy of tax on certain types of goods.— (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.