Section 15(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)if-(a)the dealer has furnished the statement referred to in sub-section (1);(b)the opening stock has suffered tax under the Arunachal Pradesh Sales Tax Act 1999 at the point specified by the Government under section 5 of the said Act; and(c)if the opening stock had been purchased by the dealer after the commencement of this Act from another registered dealer, the dealer would have been entitled to a tax credit under section 9(1), the amount of tax suffered under the Arunachal Pradesh Sales Tax Act 1999 on such opening stock, determined in such manner and subject to such conditions and restrictions and up to the extent as may be prescribed, shall be credited to the registered dealer as if a tax credit under section 9;Provided that no tax credit under this section shall be allowed unless the dealer has In his possession, invoices issued by a dealer registered under the Arunachal Pradesh Sales Tax Act 1999 in respect of the purchases of the said goods;Provided further that the dealer must claim the entire amount of credit to which he is entitled in a single statement, which accompanies a return furnished under this Act.
