Section 6(5) in Daman and Diu Value Added Tax Regulation, 2005
(5)Subject to such conditions as the Government may, by notification, specify, all exports from the export, oriented unit, electronic hardware and technology park, software technology park unit and the special economic zone located within Daman and Diu, shall be exempted from the levy of tax.Explanation. - For the purposes of this sub-section, "export oriented unit", "electronic hardware and technology park", "software technology park unit" and the "special economic zone" shall mean the delineated area as may be notified by the Central Government to be such 'Unit' or 'Park' or 'Zone', as the case may be.
