In exercise of the powers conferred by sub-section (4) of section 5 and sub-section (2) of section 6 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act" and all other powers enabling it in this behalf, the Government of Goa hereby amends the Schedule 'C' and Schedule 'D' appended to the said Act, as follows, namely:-

I. In Schedule 'C' appended to the said Act, for the existing entry at serial number (8), the following entry shall be substituted, namely:-

"(71) 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."

This Notification shall come into force with effect from the 2nd day of April, 2012.

By order and in the name of the Governor of Goa.

Ajit S. Pawasker,

Under Secretary, Finance (R&C).