Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act] Daman and Diu - Subsection Section 23(1)(a) in Daman and Diu Value Added Tax Regulation, 2005 (a)the tax which would be payable in respect of those goods if the goods were sold at their fair market value on that date; or