Section 10(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)If goods which have been purchased were, -(a)intended to be used for any of the purposes specified under sub-section (1) of section 9 but are subsequently used, fully or partly, for purposes other than those specified under the said sub-section; or(b)intended for purposes other than those specified under sub-section (1) of section 9, but are subsequently used, fully or partly, for any of the purposes specified in the said sub-section,the tax credit claimed in respect of such purchase shall be reduced or increased, as the case may be, for the tax period during which the said utilization has taken place.
