Section 3(7) in Arunachal Pradesh Goods Tax Act, 2005
(7)Continuation of liability: Every dealer who has become liable to pay tax under this Act on sales of goods shall continue to be so liable unless his taxable turnover during the prior twelve months (and such further period as may be prescribed) has remained below the taxable quantum and on the expiry of such further period his liability to pay tax shall cease.Any dealer whose liability to pay tax under this Act ceases for any other reason may apply for earlier the cancellation of his registration, and on such cancellation, his liability to pay tax shall cease.Provided that a dealer shall remain liable to pay tax until the date on which his registration is cancelled.
