Section 3(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)Amount of tax. The amount of tax payable under this Act by a person(a)in respect of the sale of any goods, is the person's net tax for the tax period calculated under section 11 of this Act; and(b)in respect of the import of any goods, is the amount calculated by applying the rate stipulated in section 4 to -(i)the value of the goods at the time of their import into Arunachal Pradesh; or(ii)in the case of the import of goods which had previously left Arunachal Pradesh for repair, re-engineering, reconditioning, assembly or processing, the value of any goods purchased outside Arunachal Pradesh incorporated into the goods.
