Section 9(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)Where -(a)a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1); and(b)the goods so purchased or goods manufactured out of such goods so purchased are to be exported from Daman and Diu, by way of transfer to a -(i)consignment agent who is not residing in Daman and Diu and such transfer is not by way of sale in the Daman and Diu; or(ii)branch of the dealer when such branch is located outside Daman and Diu and such transfer is not by way of sale in the Daman an Diu,the amount of the tax credit shall be reduced by such percentage as may be prescribed.
