Section 24(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Every dealer -(a)who has been registered under the Daman and Diu Sales Tax Act, 1964 (4 of 1964), on or before the commencement of this Regulation; and(b)whose turnover, in the year preceding the year in which this Regulation comes into force, exceeds the taxable quantum,shall be deemed to be registered under this Regulation from the date on which this Regulation comes into force.
