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[Cites 0, Cited by 0] [Section 14(2)] [Section 14] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 14(2)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)the opening stock has borne tax under the Port Blair Municipal Council Octroi Tax Bye-Laws, at the point specified by the Government under Rule 6 of the said Bye-Laws, the amount of tax paid on such opening stock shall be determined in such manner and subject to such conditions and restrictions and to the extent as may be prescribed and shall be credited to the registered dealers as a tax credit under section 9.