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 85(4)] [Section 85] [Entire Act] Daman and Diu - Subsection Section 85(4)(c) in Daman and Diu Value Added Tax Regulation, 2005 (c)the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and