Section 6(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)In a case where a dealer or a class of dealers had been granted exemption before the commencement of this Regulation from levy of tax under the Daman and Diu Sales Tax Act, 1964 (4 of 1964) repealed by section 106, the Government may, by general or special order, published in the Official Gazette, provide for a deferral scheme (including a scheme providing the manner in which such exemption from tax shall be continued) or grant exemption from levy of tax to such dealer or class of dealers and such deferral scheme or exemption shall be for the remaining period for which the dealer or class of dealers had been exempted under the Act so repealed.
