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[Cites 0, Cited by 0] [Section 38(9)] [Section 38] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 38(9)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)the price charged for the goods expressly includes an amount of tax payable under this Regulation, the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) and the Commissioner may reassess the buyer to deny the amount of the corresponding tax credit claimed by such buyer, whether or not the seller refunds the amount to the buyer.