Section 9(6) in Arunachal Pradesh Goods Tax Act, 2005
(6)Where-(a)a dealer has purchased or imported goods for which a tax credit arises under sub-section (1);(b)the goods are to be exported from Arunachal Pradesh by way of transfer to a -(i)non-resident consignment agent; or(ii)non-resident branch of the dealer; and(c)the transfer will not be by way of a sale made in Arunachal Pradesh; the amount of the tax credit shall be reduced by the prescribed percentage.
