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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 2(1)(f) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(f)"business premises" includes-
(i)the address of a dealer, registered with the Commissioner;
(ii)any building or place used by a person for the conduct of his business, except for those parts of the building or place used principally as a residence;
(iii)any place from where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; and a warehouse, godown or such other place where a dealer stores his goods;