Section 3(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Imposed on sale and entry of goods. Every person who -(a)is dealer, shall be liable to pay tax on every sale of goods effected by him -(i)while he is a registered dealer under this Act; and(ii)on and from the day on which he was required to be registered under this Act;(b)is an importer, shall be liable to pay tax on every entry effected by or for him of goods for consumption, use or sale in local area of Arunachal Pradesh other than a non-taxable import.
