Section 103(1) in Daman and Diu Value Added Tax Regulation, 2005
(1)If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification, add to, or omit from, or otherwise amend, the First, the Second, the Third, the Fourth, the Fifth or the Sixth, Schedules, prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly.