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 12(2)] [Section 12] [Entire Act] Daman and Diu - Subsection Section 12(2)(a) in Daman and Diu Value Added Tax Regulation, 2005 (a)allow certain classes of dealer to record turnover on the basis of the amounts paid or received by such dealer; or