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[Cites 0, Cited by 0] [Section 10(3)] [Section 10] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 10(3)(c) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(c)the goods are exported from Andaman and Nicobar Islands,-
(i)by way of a sale made as per the provisions of sub-section (1) of section 8 of the Central Sales Tax Act, 1956; or
(ii)other than by way of a sale, to a branch of the registered dealer or to a consignment agent; the dealer shall reduce the amount of tax credit originally claimed by the prescribed proportion.