Section 10(2)(b) in Arunachal Pradesh Goods Tax Act, 2005
(b)intended for purposes other than those specified under section 9(1), and are subsequently used, fully or partly, for the purposes specified in the said sub-section, or the tax credit claimed in respect of such purchase import shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place.