State Act
26
Section 26. Collection of Tax by registered dealer.
The Goa Value Added Tax Act, 2005
Act no. 9 of 20052005In forceGoa (State Act)
26. Collection of Tax by registered dealer.— No person who is not a registered dealer shall collect, in respect of any sale by him of goods in the State, any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with the provisions of this Act.