Section 26(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Approved Road Transporter : Any person may apply to the Commissioner to be an Approved Road Transporter for the purposes of this Act if:(a)the person carries on a business and the business is or includes the transportation of goods by road; and(b)the value of goods transported (whether on his own behalf or on behalf of others) during a year is or is likely to exceed Rupees five lakh.
