Section 3(6) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(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.
