Section 3(5)(b) in Arunachal Pradesh Goods Tax Act, 2005
(b)in the case of the import of a motor vehicle [excluding light motor vehicle including three and two whellers for personal use] [Inserted by 2006 And Act (Act no 11 of 2006) section 2] which is not registered in Arunachal Pradesh under the Motor Vehicles Act, 1988, at the time that the motor vehicle is so registered.