Section 3(9) in Daman and Diu Value Added Tax Regulation, 2005
(9)If any person who transports goods or holds goods in custody for delivery to, or on behalf of any person, on being required by the Commissioner -(a)to furnish any information in his possession in respect of the goods; or(b)to permit inspection thereof,fails to furnish such information or permit such inspection, then, without prejudice to any other action which may be taken against such person, under this Regulation or any other law for the time being in force, a presumption may be raised that the goods in respect of which he has failed to furnish such information or permit such inspection, are owned by him and are held by him for sale in Daman and Diu and the provisions of this Regulation shall apply accordingly.Explanation. - For the removal of doubts it is hereby declared that the tax levied under this section shall apply to every -(a)sale (including a sale by way of installment or hire purchase) of goods, made on and after the date of commencement of this Regulation;(b)sale by way of the transfer of a right to use goods, to the extent that the right to use goods is exercised after the date of commencement of this Regulation.
