Section 9(2) in Daman and Diu Value Added Tax Regulation, 2005
(2)No tax credit shall be allowed -(a)in the case of purchase of goods from a person who is not a registered dealer;(b)for the purchase of non-creditable goods specified in the Sixth Schedule;(c)for the purchase of goods by a person which are to be used as a part of the structure of a building owned or occupied by such person.Explanation. - For the removal of doubts, it is hereby declared that a tax credit shall be allowed in respect of the goods and building materials which are purchased by a person either for the purposes of re-sale without any alteration, or for the performance of a works contract in respect of a building owned or occupied by another person; and(d)for the goods purchased from a dealer who has opted to pay tax under section 16;
