Section 16(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Where this section applies, the registered dealer will be entitled to a tax credit for the purposes of section 9 of the least of -(a)the input tax borne by the resident seller when he purchased the goods;(b)the tax fraction of the original cost of the goods to the resident seller;(c)the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or(d)the tax fraction of the consideration paid by the registered dealer for the goods.
