Section 2(o) in Daman and Diu Value Added Tax Regulation, 2005
(o)"import" means sale or purchase in the course of the import of goods into the territory of India if the sale or purchase either occasions such import or is effected by transfer of document of title to the goods before the goods have crossed the customs frontiers of India and includes procurement of goods from outside the Daman and Diu either as a result of purchase or otherwise.
