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 8(1)] [Section 8] [Entire Act] Andaman and Nicobar Islands - Subsection Section 8(1)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (d)the goods or part of the goods sold have been returned to the dealer within six months of the date of sale; or