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 61(5)] [Section 61] [Entire Act] Andaman and Nicobar Islands - Subsection Section 61(5)(a) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (a)refuse to allow the goods or the goods vehicle to enter or leave Andaman and Nicobar Islands;