Section 22(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)For the removal of doubts it is hereby declared that where a registered dealer:(a)effects a change to the nature of the goods ordinarily sold;(b)is affirm and there is a change in the constitution of the firm without dissolution thereof: or(c)is a trustee of a trust and there is a change in the trustees thereof: or(d)is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the family members as partners thereof: or(e)is a firm or a company or a trust or other organization, and a change occurs in the management of the organization, then merely by reason of the circumstances aforesaid,it shall not be necessary for the registered dealer to seek an amendment to the registration.
