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[Cites 0, Cited by 0] [Section 21(1)] [Section 21] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 21(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month; or