Section 12(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Subject to sub-sections (2), (3) and (4), the amount of the turnover and the turnover of purchases of a dealer which arises during any tax period shall be the amount recorded in the accounts of the dealer where those accounts are regularly and systematically prepared and maintained, give a true and fair view of the taxpayer's dealings, and are employed by the dealer in determining the turnover of the dealer's business for commercial or income tax purposes.
