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[Cites 0, Cited by 0] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 2(49) in The Andaman and Nicobar Islands Excise Regulation, 2012

(49)"sales tax or value added tax" means tax on sale or purchase of goods referred to in entry 54 of List II of the Seventh Schedule to the Constitution;