Section 9(5) in Daman and Diu Value Added Tax Regulation, 2005
(5)Every dealer shall determine, in fair and reasonable manner, the extent to which the goods are used in the manner specified in sub-section (4):Provided that in case the Commissioner is of the opinion that the manner determined by the dealer is not fair and reasonable, he may -(a)after recording the reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit after determining such extent in a fair and reasonable manner; or(b)in consultation with the Government, specify, by notification, the methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in a case or a class of cases.
