Section 3 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
3. Levy of Tax.
(1)Subject to the other provisions of this Regulation, every dealer who is-(a)registered under this Regulation; or(b)required to be registered under this Regulation, shall be liable to pay tax calculated in accordance with this Regulation, at the time and in the manner provided in this Regulation.(2)Every dealer who has become liable to pay tax under this Regulation on the sale of goods shall continue to be so liable unless his taxable turnover during the preceding twelve months (and such further period as may be prescribed) has remained below the taxable quantum and on the expiry of the twelve months or such further period his liability to pay tax shall cease:Provided that any dealer whose liability to pay tax under this Regulation ceases for any other reason may apply earlier for the cancellation of his registration, and on such cancellation, his liability to pay tax shall cease:Provided further that a dealer shall remain liable to pay tax until the date on which his registration is cancelled.(3)Every dealer whose liability to pay tax under this Regulation has ceased or whose registration has been cancelled, shall, if his turnover calculated from the commencement of any year, including the year in which the registration has been cancelled, again exceeds the taxable quantum on any day within such year be liable to pay such tax on and from the date on which his turnover again exceeds the taxable quantum, on all sales effected by him on and after that day.(4)Where it is found that any person registered as a dealer ought not to have been so registered, then notwithstanding anything contained in this Regulation, such person shall be liable to pay tax for the period during which he was registered.(5)If any person who transports goods or holds goods in custody for delivery to or on behalf of any person, on being required by the Commissioner so to do, fails-(a)to furnish any information in his possession in respect of the goods; or(b)fails to permit inspection thereof, then without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection, are owned by him and are held by him for sale in Andaman and Nicobar Islands and the provisions shall apply accordingly.(6)If any person who, whether as principal, agent or in any other capacity organises any exhibition-cum-sale in Andaman and Nicobar Islands and fails-(a)to furnish any information in respect of the goods brought or kept in stock or sold by any participant before or during or after the exhibition-cum-sale; or(b)to ensure that all the participants in the exhibition-cum-sale have obtained registration under this Regulation and paid due tax; or(c)to permit inspection of the business premises or goods or account and records of the participants; or(d)to permit inspection of the accounts and records of the organiser in respect of the exhibition-cum-sale, then, without prejudice to any other action which may be taken against such participant, a presumption may be raised that the goods of the participant who fails to obtain registration under this Regulation or the goods in respect of which the participant has failed to furnish information or failed to permit inspection, are owned by the organiser and are held by him for sale in Andaman and Nicobar Islands and the provisions shall apply accordingly.
