Section 9(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)No tax credit shall be allowed -(a)in the case of the purchase of goods, for goods purchased from a person who is not a registered dealer;(b)for the purchase or import of non-creditable goods;(c)for the purchase or import of goods which are to be incorporated into the structure of a building;(d)for goods purchased from a registered dealer who has elected to use a simplified accounting method; or(e)to the dealers or class of dealers specified in the Fifth Schedule.
