Section 85(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)For the purposes of this section, the following shall be determinable questions:(a)whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer;(b)whether any dealer is or would be required to be registered under this Act;(c)the amount of the taxable quantum of a dealer for a period;(d)whether a transaction is or would be a sale, or requires an adjustment to be made under section I arising out of a sale;(e)whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods;(f)whether a sale is not liable to tax under section 7;(g)whether a sale is exempt from tax under section 6;(h)the sale price of a transaction;(i)the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;(j)whether any transaction is or would be the import of goods;(k)the value of any goods imported into Arunachal Pradesh;(l)the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules to the Act;(m)whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 arising out of a purchase;(n)the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods;(o)the amount of any tax credit in respect of any used goods purchased by a dealer;(p)the location of any sale or purchase;(q)the application of h simplified accounting method in the circumstances of the dealer; or(r)the tax period of a dealer.
