Section 8(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)Where a dealer sells goods that have been used in part for making-(a)sales that are subject to tax under this Regulation or sales that are not liable to tax under section 7; and(b)partly for other purposes, the amount of tax on the sale of the goods shall be the greater of-(i)A- (A x B / C); or(ii)A- B;where A = the tax for which the dealer would be liable in respect of the sale apart from this section;B = the amount by which the tax credit of the dealer in respect of the goods was reduced under sub-section (4) of section 9;C = the amount of the tax credit before reduction under sub-section (4) of section 9.
