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[Cites 0, Cited by 0] [Section 16(6)] [Section 16] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 16(6)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)who has opted to pay tax under this section in terms of sub-section (3) of this section, he shall be required to pay tax on the goods held on the date of the commencement of this Regulation at the rates specified in section 4 on the fair market value of goods where such goods have not borne tax under the Port Blair Municipal Council Octroi Tax Bye-Laws.