Section 38(10) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(10)Where a registered dealer sells goods and the price charged for the goods is expressed not to include an amount of tax payable under this Regulation the amount may be refunded to the seller or may be applied by the seller under clause (b) of sub-section (3) without the seller being required to refund an amount to the purchaser.
