Section 14(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Within a period of four months of the commencement of this Regulation, all registered dealers desirous to claim the tax credit referred to in sub-section (2), shall furnish to the Commissioner a statement, in the form as may be prescribed, containing details of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as "opening stock") which -(a)is held in Daman and Diu on the date of the commencement of this Regulation;(b)was purchased by the dealer after the 1st day of April,
