Section 3(10) in Arunachal Pradesh Goods Tax Act, 2005
(10)For the purposes of this section, where goods are:(a)imported into Arunachal Pradesh;(b)deposited directly into an Approved Warehouse inside Arunachal Pradesh; and(c)the conditions in section 26(6) are satisfied;the goods shall be deemed not to be for consumption, use or sale in Arunachal Pradesh.
