Section 9(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Entitlement to tax credit. Subject to subsection (2), a dealer who is registered or is required to be registered shall be entitled to a tax credit on the turnover of purchases arising during the tax period and for all imports of goods made during the tax period in the course of his activities as a dealer which are to be used directly or indirectly by him for the purpose of making:(a)sales which are liable to tax under section 3 of this Act; and(b)sales which are not liable to tax under section 7.Explanation. - Sales which are not liable to tax under section 7 involve exports from Arunachal Pradesh whether to other States or Union Territories, or to foreign countries.
