Section 38(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)Notwithstanding anything contained in this section, where -(a)a registered dealer has sold goods to a person who is not registered as a dealer under this Regulation;(b)the price charged for the goods includes an amount of tax payable under this Regulation; and(c)the dealer claims refund of this amount or to apply this amount under clause (b) of sub-section (3),no amount shall be refunded to the dealer or may be applied by the dealer under clause (b) of sub-section (3) unless the Commissioner is satisfied that the dealer has refunded the amount to the purchaser.
