Section 26(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Obligations of transporters: If-(a)an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof:(i)of payment of the tax;(ii)that the goods are to be deposited directly into the Approved Warehouse; or(iii)that the goods are for delivery to a person outside Arunachal Pradesh;(b)a transporter (not referred to in paragraph (a) attempts to bring goods into Arunachal Pradesh on which tax is payable but has not been paid, it shall not bring the goods into Arunachal Pradesh.
