Section 88(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Reliance on advice, If -(a)a person is liable to pay a penalty under subsections 87(12\ (b),(c) or (d);(b)the tax deficiency arose because the person treated this Act as applying to the person in a particular way; and(c)the decision to adopt that treatment was made by the person relying on a determination given to the person by the Commissioner under section 85 or a ruling issued by the Commissioner under section 86; the amount of the penalty otherwise due shall be reduced to nil.
