State Act
3B
Section 3B. Set-off in respect of tax paid goods in certain circumstances.
The Goa Tax on Entry of Goods Act, 2000
Act no. 14 of 20002000In forceGoa (State Act)
3B. 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].