Section 8(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)The provisions of this section shall apply -(i)where, in relation to the sale of goods by any dealer -(A)such sale has been cancelled; or(B)the nature of such sale has been varied or altered; or(C)the consideration agreed for such sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; or(D)the goods or part of the goods sold have been returned to the dealer; or(E)the whole or part of the price payable by the buyer for the purchase of the goods has been written-off by the dealer as a bad debt; and(ii)the dealer has, in relation to the sale of goods, -(A)provided a tax invoice in relation to such sale and the amount shown therein is not the tax properly chargeable on that sale; or(B)furnished a return in relation to such sale and has accounted for an amount of tax on that sale which is not the amount properly chargeable on that sale.
