Section 3(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)If any person who transports goods or holds goods in custody for delivery to or on behalf of any person, on being required by the Commissioner so to do, fails-(a)to furnish any information in his possession in respect of the goods; or(b)fails to permit inspection thereof, then without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection, are owned by him and are held by him for sale in Andaman and Nicobar Islands and the provisions shall apply accordingly.
