Section 16(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)This section applies where -(a)are registered dealer sells second-hand goods;(b)the dealer has purchased goods from a resident seller who was not registered under this Act;(c)the goods were purchased either as trading stock for re-sale in an unmodified form, or as raw materials for incorporation or division into trading stock;(d)the dealer will be liable to tax under section 3 on the sale of the goods or the goods into which they were incorporated as the case may be;and(e)the dealer has adequate proof of the amount paid for the goods.
