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[Cites 0, Cited by 0] [Section 3(6)] [Section 3] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 3(6)(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, then, without prejudice to any other action which may be taken against such participant, a presumption may be raised that the goods of the participant who fails to obtain registration under this Regulation or the goods in respect of which the participant has failed to furnish information or failed to permit inspection, are owned by the organiser and are held by him for sale in Andaman and Nicobar Islands and the provisions shall apply accordingly.