Section 13(2) in Arunachal Pradesh Goods Tax Act, 2005
(2)Tax credits arising under section 9 shall be allowed only for -(a)a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after the notified date;(b)a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and(c)the import of goods into Arunachal Pradesh made on and after the notified date.Explanation. - This provision does not prevent the person claiming the special tax credit allowed under section 15.
