Section 4(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)The rates of tax payable on the taxable turnover of a dealer shall be-(a)in respect of goods specified in the Second Schedule, at the rate of one per cent.;(b)in respect of goods specified in the Third Schedule, at the rate of four per cent.;(c)in respect of goods specified in the Fourth Schedule, at the rate of twenty per cent.;(d)in the case of any other goods, not specified in the First, Second, Third and Fourth Schedules, at the rate of twelve and a half per cent.:Provided that the rate of tax on packing materials or containers shall be the same as the rate at which the goods so packed or contained are chargeable to tax.
