Section 9(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Subject to the provisions contained in sub-section (2), a dealer, who is registered or is required to be registered under this Regulation, shall be entitled to a tax credit in respect of the turnover of purchases made during the tax period where the purchase have been made as a dealer and the goods are meant to be used directly or indirectly by him for the purpose of making -(a)the sales which are liable to tax under section 3; or(b)the sales which are not liable to tax under section 7.
