Section 13(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)The tax imposed by section 3 applies to every:(a)sale, including an instalment sale and hire purchase of goods, made on and after the notified date;(b)sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and(c)import of goods into Arunachal Pradesh made on and after the notified date.
