Section 10(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Adjustment to tax credit for change of use, etc. If goods which have been purchased or imported were:(a)intended to be used for the purposes specified under section 9(1) and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, or(b)intended for purposes other than those specified under section 9(1), and are subsequently used, fully or partly, for the purposes specified in the said sub-section, or the tax credit claimed in respect of such purchase import shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place.
