Section 7 in Daman and Diu Value Added Tax Regulation, 2005
7. Certain sales not liable to tax.
- Nothing contained in this Regulation or the rules made thereunder shall be deemed to impose or authorize the imposition of tax on any sale of goods when such sale takes place -(a)in the course of inter-state trade or commerce; or(b)outside Daman and Diu; or(c)in the course of import of the goods into, or, export of the goods out of, the territory of India.Explanation. - Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale takes place in the manner specified in clause (a) or clause (b) or clause (c) of this section.
