Section 85(4) in Daman and Diu Value Added Tax Regulation, 2005
(4)Where -(a)the Commissioner has published a ruling in respect of a class of persons or transactions;(b)a person implements a transaction or undertakes any action based on the ruling;(c)the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and(d)according to the terms of the ruling, the ruling purports to apply to the transaction or action undertaken by the person,no assessment which is inconsistent with the ruling, shall be made by the Commissioner or any other authority against that person and no penalty may be imposed on the person if the ruling is later held incorrect.Explanation. - A person may rely on the ruling of the Commissioner or on the determination made under section 84.
