Section 0(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Where the net tax of a dealer calculated under sub-section (1) is a negative value, the dealer shall be entitled to claim a refund of the amount and the Commissioner shall deal with the refund claim in the manner described in section 40.Explanation. - The Commissioner shall be entitled to apply the refund against other amounts owed under this Act and the Central Sales Tax Act, to withhold the refund in certain cases and to seek security for a cash refund. The dealer may elect to apply the refund as a tax credit in the next tax period.
