Section 15(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Deemed input credit. Within a period of four months of commencement of this Act, all registered dealers wishing to claim the credit referred to in sub- section (2), shall furnish to the Commissioner a statement of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as "opening stock") which -(a)is held on the date of commencement of this Act;(b)is in Arunachal Pradesh on the date of commencement of this Act; and(c)was purchased by the dealer after 1 April 2004; in such form as may be prescribed.
