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[Cites 0, Cited by 0] [Section 105(1)] [Section 105] [Entire Act]

Daman and Diu - Subsection

Section 105(1)(a) in Daman and Diu Value Added Tax Regulation, 2005

(a)the tax has been collected under the Daman and Diu Sales Tax Act, 1964 (4 of 1964), as repealed by section 106, but the same has not been deposited before the date of commencement of this Regulation, the tax so collected by any person under the said Act shall be deposited in accordance with the provisions of the aforesaid Act and rules made thereunder, as if this Regulation has not come into force and the said Act had not been repealed;