Section 112(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Without prejudice to any provision made in this behalf, any rule made under this Regulation may be made so as to be retrospective to any date not earlier than the date of commencement:Provided that no rule shall be given effect retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.
