Section 15(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)For the avoidance of doubt, no tax credit under sub-section (2) can be claimed:(a)for finished goods or capital goods;(b)for any goods that were taxable at last point under the Arunachal Pradesh Sales Tax Act 1999 held at the time of commencement of this Act;(c)in a statement furnished more than 4 months after the commencement of this Act; or(d)for opening stock which is held outside Arunachal Pradesh.
