Goods enlisted in Third Schedule to Daman and Diu VAT Regulation, 2005 taxable @ 5% instead of 4% u/s 4(1)(b); Third Schedule inter alia includes “all intangible goods like copyright, patent, goodwill”, “bamboo”, “castings”, “sewing machines” and “raw rubber” 

Daman & Diu VAT (Amendment) Regulation 2015
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