Section 14(2)(b) in Daman and Diu Value Added Tax Regulation, 2005
(b)the tax has been paid in respect of opening stock in accordance with the provisions of the Daman and Diu Sales Tax Act, 1964 (4 of 1964), as it stood before its repeal by section 106, at the point specified by the Government under section 8 of the said Act at full rate of tax specified in the Schedules to that Act; and