Section 10(3) in Daman and Diu Value Added Tax Regulation, 2005
(3)Where -(a)the goods were purchased by a dealer;(b)the dealer claimed a tax credit in respect of the goods, and the amount of tax credit has not been reduced under sub-section (6) of section 9; and(c)the goods are exported from Daman and Diu, other than by way of a sale, to a branch of the dealer or to a consignment agent,the dealer shall reduce, by the proportion prescribed under subsection (6) of section 9, the amount of tax credit initially claimed by him.
