Section 15(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)The provisions of this section shall apply where-(a)a registered dealer sells second-hand goods;(b)the registered dealer has purchased goods from a resident seller who was not registered under this Regulation;(c)the goods were purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock;(d)the registered dealer will be liable to tax under section 3 on the sale of the goods or the goods into which they were incorporated, as the case may be; and(e)the registered dealer has adequate proof of the amount paid for the goods.
