Section 58(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)The provisions of sub-section (1) shall, so far as may be, apply where the dealer, being affirm or association of persons is dissolved or where the dealer, being a Hindu undivided family, has effected partition with respect to the business carried on by it and accordingly references in that sub-section to discontinuance shall be construed as reference to dissolution or, as the case may be, to partition.
