Section 3(12) in Arunachal Pradesh Goods Tax Act, 2005
(12)For the purposes of sub-section (5), the conditions with which an Approved Road Transporter must comply are:(a)the person must be an Approved Road Transporter at the time that the goods are imported into Arunachal Pradesh and must carry and produce on demand evidence of this status;(b)the Approved Road Transporter must hold and produce on demand documents in the prescribed form which describe in detail the goods, the value of the goods and the identity of the recipient in Arunachal Pradesh; and(c)either the goods must be for delivery to a registered dealer in Arunachal Pradesh or the Approved Road Transporter is a registered dealer.
