Section 26(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)Approved warehouses Any person may apply to the Commissioner for permission to operate an Approved Warehouse, at a site specified in the application, for the purposes of this Act if:(a)the person carries on business and the business < is or includes the storage of goods; and(b)the value of goods stored (whether on his own behalf or on behalf of others) during the year is or is likely to exceed Rupees five lakh. The permission may be given subject to such conditions as the Commissioner thinks fit.
