In exercise of the powers conferred by sub-section (1) of section 103 of the Daman & Diu Value Added Tax Regulation, 2005 (1 of 2005)Union territory Regulations of Dadra and Nagar Haveli and Daman and Diu · 2005
(a) Motor Vehicles including chassis of motor vehicles and motor bodies, but not including tractors tyres, tubes, accessories, component parts and spare parts of motor vehicle.
(b) Motor cycles, motor cycle combinations, motor scooters, motoretts, two wheelers and three wheelers.
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