Section 19(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Taxable Quantum: For the purposes of this Act, taxable quantum" of a dealer is such amount, not exceeding Rupees five lakh, as may be prescribed.Explanation. - For the purpose of computation of taxable quantum, the turnover of sales effected by a dealer shall be taken into account irrespective of whether such sales are taxable under this Act or not or occur inside Arunachal Pradesh.
