State Act
41
Section 41. Refund of tax for Embassies, officials, international and public organizations.
The Daman and Diu Value Added Tax Regulation 2005
Act no. 1 of 20052005Repealed 26 January 2020Dadra and Nagar Haveli and Daman and Diu (State Act)
This Act was repealed on 26 January 2020 by the Dadra and Nagar Haveli and Daman and Diu (Repeal) Regulation, 2020 (5 of 2020), s.2(1) and Schedule item (1); it may still apply to matters that began before then.
41. (1) The Embassies, diplomatic officials and international or public organisations specified in the Fifth Schedule shall be entitled to claim a refund of tax paid on goods purchased in the Daman and Diu, subject to such restrictions and conditions as may be prescribed. (2) Any person entitled to a refund under sub-section (1) may apply to the Commissioner in the manner and within the time, as may be prescribed.