Section 38(8) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(8)Notwithstanding anything contained in this section, where-(a)a registered dealer has sold goods to an unregistered person;(b)the price charged for the goods includes an amount of tax payable under this Regulation; and(c)the dealer is seeking the refund of this amount or to apply this amount under clause (b) of sub-section (3),no amount shall be refunded to the dealer or may be applied by the dealer under clause (b) of sub-section (3) unless the Commissioner is satisfied that the dealer has refunded the amount to the purchaser.
