Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115(1)] [Section 115] [Entire Act] Andaman and Nicobar Islands - Subsection Section 115(1)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (a)sale, including an instalment sale and hire purchase of goods, made on and after the 1st day of July, 2017;