Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 20(1)] [Section 20] [Entire Act] Daman and Diu - Subsection Section 20(1)(a) in Daman and Diu Value Added Tax Regulation, 2005 (a)the dealer holds trading stock for the purpose of sale, or for use as raw materials for the production of trading stock;