Section 18(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)Every dealer shall apply for grant of certificate of registration under this Regulation if -(a)the turnover of the dealer in the year immediately preceding the commencement of this Regulation exceeded the taxable quantum; or(b)the turnover of the dealer in the year during which this Regulation comes into force or any year thereafter, exceeds the taxable quantum; or(c)the dealer is liable to pay tax, or is registered or required to be registered under the Central Sales Tax Act, 1956 (74 of 1956):Provided that a dealer dealing exclusively in goods mentioned in the First Schedule shall not be required to obtain certificate of registration under this Regulation.
