Section 3(3)(b) in Arunachal Pradesh Goods Tax Act, 2005

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State of Arunachal Pradesh - Subsection

Section 3(3)(b) in Arunachal Pradesh Goods Tax Act, 2005

(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.

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State of Arunachal Pradesh - Subsection

Section 3(3)(b) in Arunachal Pradesh Goods Tax Act, 2005