Section 9(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)The method used by a dealer to determine the extent to which the goods are used in the manner specified in sub-section (4), shall be fair and reasonable in the circumstances. The Commissioner may:(a)prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances; and(b)after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit.Explanation. - A person may object in the manner referred to in section 75 to a decision of the Commissioner to reject a method of calculating a tax credit.
