Section 3(5) in Arunachal Pradesh Goods Tax Act, 2005
(5)Time at which payment of tax on entry of goods is due. The tax due on the entry of goods shall be paid -(a)except as provided in (b),(i)if the goods enter Arunachal Pradesh in the possession of an Approved Road Transporter and the conditions in sub-section (12) are satisfied, at the earlier of -(A)the time at which the goods are delivered by the Approved Road Transporter to another person, or(B)15 days after the goods are brought into Arunachal Pradesh;(ii)if the goods enter Arunachal Pradesh in the possession of a transporter, by air or rail, at the time that the goods are delivered by the transporter to another person in Arunachal Pradesh;(iii)if goods, which have been deposited directly into an Approved Warehouse inside Arunachal Pradesh, are sold in Arunachal Pradesh or are delivered to a person in Arunachal Pradesh, or are otherwise used or consumed in Arunachal Pradesh, at the time of such sale, or removal, use or consumption whichever is the earliest; and(iv)in any other case, when the goods are imported into Arunachal Pradesh;(b)in the case of the import of a motor vehicle [excluding light motor vehicle including three and two whellers for personal use] [Inserted by 2006 And Act (Act no 11 of 2006) section 2] which is not registered in Arunachal Pradesh under the Motor Vehicles Act, 1988, at the time that the motor vehicle is so registered.(c)[ in the case of liquor (both imported or locally manufactured) tax shall be levied at single point i.e., first point.] [Inserted by 2007 and Act (Act no 13 of 2007) section 2]
