Section 13 in Arunachal Pradesh Goods Tax Act, 2005
13. Application to sales, purchases and imports.
(1)The tax imposed by section 3 applies to every:(a)sale, including an instalment sale and hire purchase of goods, made on and after the notified date;(b)sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and(c)import of goods into Arunachal Pradesh made on and after the notified date.(2)Tax credits arising under section 9 shall be allowed only for -(a)a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after the notified date;(b)a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and(c)the import of goods into Arunachal Pradesh made on and after the notified date.Explanation. - This provision does not prevent the person claiming the special tax credit allowed under section 15.(4)Where an amount is paid or received prior to the notified date in respect of a sale or purchase occurring after the notified date, and the person calculates his turnover or turnover of purchases based on amounts paid and received, the amount shall be treated as forming part of the person's turnover or turnover of purchases in the tax period in which the sale occurs.
