Section 10(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)If goods, which have been purchased by a dealer, -(a)were intended to be used for any of the purposes specified under sub-section (1) of section 9; and(b)are subsequently used as a part of structure of a building owned or occupied by him, the tax credit claimed in respect of such purchase shall be reduced in the tax period during which such use takes place.
