Section 85(4) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(4)Where-(a)the Commissioner has published a ruling in respect of a class of persons or transactions;(b)a person implements a transaction or undertakes any action based on the ruling;(c)the ruling has, at the time of implementing the transaction or undertaking the action, not been withdrawn by the Commissioner; and(d)according to the terms of the ruling, the ruling purports to apply to the transaction or action undertaken by the person,no assessment which is inconsistent with the ruling, may be raised by the Commissioner against that person and no penalty may be imposed on the person if the ruling is later held incorrect.
