Section 21(6) in Daman and Diu Value Added Tax Regulation, 2005
(6)For the removal of doubts, it is hereby declared that where a registered dealer -(a)effects a change to the nature of the goods ordinarily sold; or(b)is a firm and there is a change in the constitution of the firm without dissolution thereof; or(c)is a trustee of a trust and there is a change in the trustees thereof; or(d)is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the members of the family as partners thereof; or(e)is a firm or a company or a trust or other organization, and a change occurs in the management of the organization,then, merely by reason of the circumstances aforesaid, it shall not be necessary for the registered dealer to apply for a fresh certificate of registration and on information being furnished the certificate of registration shall be amended.
