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[Cites 0, Cited by 0] [Section 95(3)] [Section 95] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 95(3)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(d)to permit inspection of the accounts and records of the organiser in respect of the exhibition-cum-sale, such person shall be liable to pay, by way of penalty, a sum equal to twenty-five thousand rupees or a sum equal to the amount of tax payable on such goods if such goods were sold in Andaman and Nicobar Islands, whichever is higher.