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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE
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Body

SCHEDULE 'D'

(See clause (d) of sub-section (1) of section 5)

Goods Exempted from Tax

Sr.No. Name of the Commodity
(1) Subsequent sale in respect of the goods mentioned in the Annexure below, made within the State, subject to the condition that,-

(a) such goods are purchased from a registered dealer within the State;

(b) the subsequent dealer claiming such exemption is registered under this Act;

(c) a proof of payment of tax at first point of sale on such goods is adduced to the satisfaction of the Appropriate Assessing Authority.

ANNEXURE

(i) Aviation spirit, aviation turbine fuel and A. V. Gas other than covered by entry (34) of Schedule ''

(ii) High Speed Diesel Oil (HSD).

(iii) Light Diesel Oil (LDO).

(iv) Motor spirit which is commonly known as petrol including ethanol blended petrol.

(v) Any other petroleum product not specifically described hereinabove or in any of the Schedules other than kerosene oil, liquefied petroleum gas, furnace oil and substitute furnace fuel including low sulphur heavy stock, naphtha and lubricating oil and grease.

(2) Country liquor in the form of cashew or palm feni, produced as a part of seasonal activity by local individuals commonly known as bhaticars, other than distillery and bottling units