Section 95(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Where 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 such 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, such person shall be liable to pay, by way of penalty, a sum equal to twenty-five thousand rupees or a sum equal to the amount of tax payable on such goods if such goods were sold in Andaman and Nicobar Islands, whichever is higher.
