Section 40(6) in Arunachal Pradesh Goods Tax Act, 2005
(6)Notwithstanding anything contained in this section, where -(a)a registered dealer has sold goods to an unregistered person; and(b)the price charged for the goods includes an amount of tax payable under this Act;(c)the dealer is seeking the refund of this amount or to apply this amount under sub-section (3)(b); no amount shall be refunded to the dealer or may be applied by the dealer under sub-section (3Xb) unless the Commissioner is satisfied that the dealer has 'refunded the amount to the purchaser.
