Section 2(v) in Daman and Diu Value Added Tax Regulation, 2005
(v)a local branch of a firm or company or association of persons, outside Daman and Diu where such firm, company, association of persons is a dealer within the meaning of sub-clause (i), or sub-clause (iii), or sub-clause (vi), or sub-clause (vii), or sub-clause (viii), or sub-clause (ix) of this clause;
