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[Cites 0, Cited by 0] [Section 20(1)] [Section 20] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 20(1)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(d)the dealer holds adequate proof of the amount of input tax in respect of the purchases, the dealer shall be entitled to a tax credit for the trading stock or raw materials held by the dealer on the date that the dealer's registration takes effect: