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[Cites 0, Cited by 0] [Section 26(4)] [Section 26] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 26(4)(a) in Arunachal Pradesh Goods Tax Act, 2005

(a)an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof:
(i)of payment of the tax;
(ii)that the goods are to be deposited directly into the Approved Warehouse; or
(iii)that the goods are for delivery to a person outside Arunachal Pradesh;