Section 40(7) in Arunachal Pradesh Goods Tax Act, 2005
(7)For the avoidance of doubt, where -(a)a registered dealer has sold goods to another registered dealer;or(b)the price charged for the goods is expressed not to include an amount of tax payable under this Act; the amount may be refunded to the seller or may be applied by the dealer under sub-section (3)(b) without the dealer being required to refund an amount to the purchaser.Explanation. - Where the goods have been sold to another registered dealer, the Commissioner may reassess the buyer to deny the amount of the excess tax credit claimed, consequent upon a refund of tax made to a seller. Where the seller has not sought to pass on the tax to the buyer, a refund may be made.
