Section 8(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)Adjustment to tax for goods used for mixed purposes: Where a dealer sells goods that have been used in part for making:(a)sales that are subject to tax under this Act or sales that are not liable to tax under section 7; and(b)partly for other purposes, the amount of tax on the sale of the goods shall be the greater of:(i)A - (A x B / C); or(ii)A - B.Where:A =The tax for which the dealer would be liable in respect of the sale apart from this section.B =The amount by which the tax credit of the dealer in respect of the goods was reduced under section 9(3).C =The amount of the tax credit
