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[Cites 0, Cited by 0] [Section 21(2)] [Section 21] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 21(2)(d) in Arunachal Pradesh Goods Tax Act, 2005

(d)the dealer holds adequate proof of the amount of input tax in respect of the purchases or imports; the dealer shall be entitled to a tax credit for the trading stock or raw materials held by the dealer on the date that the dealer's registration takes effect.