Section 9(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)No tax credit shall be allowed-(a)in the case of the purchase of goods for goods purchased from a person who is not a registered dealer;(b)for the purchase of non-creditable goods as listed in the Third Schedule;(c)for the purchase of goods which are to be incorporated into the structure of a building owned or occupied by the person;(d)for goods purchased from a dealer who has elected to pay tax under section 16;(e)for goods purchased from a casual trader;(f)to the dealers or class of dealers unless the tax paid by the purchasing dealer has actually been deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the return filed for the respective tax period.
