Section 6A in Arunachal Pradesh Goods Tax Act, 2005
6A. [ [Added by Act No. 4 of 2010, dated 20.4.2005.]
Subject to such conditions as may be prescribed, the Government may, if it is necessary so to do, in the public interest, by notification in the Official Gazette, exempt by way of appropriate Schemes or otherwise, in conformity with the provisions of this Act, any sales or purchases made to or by a class of dealers or persons specified in the said notification, from payment of the whole or part of any tax payable under the provisions of this Act and any notification issued from this section shall take effect from the date of publication of the notification in the Official Gazette or such other earlier or later date as may be mentioned therein:Provided that, the Government may withdraw such exemption at any time as it may think fit and proper:Provided further, that when exemption is granted in the form of industrial incentive, the dealer shall be entitled to retain the part or whole of tax collected by way of subsidy from the Government subject to maximum permissible monetary limit and/or time limit whichever is expedient as may be prescribed in the appropriate scheme:Provided also that the Government may, if it is necessary so to do in the public interest, by notification in the official Gazette, exempt a part of sale price specified in the said notification from payment of tax payable under the provisions, of the Act].
