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[Cites 0, Cited by 0] [Section 87(21)] [Section 87] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 87(21)(c) in Arunachal Pradesh Goods Tax Act, 2005

(c)either -
(i)the goods are removed from the Approved Warehouse for delivery to a person in Arunachal Pradesh, or
(ii)the goods remain in the Approved Warehouse more than one month after their deposit, the operator of the Approved Warehouse shall be liable to pay to the Commissioner a penalty equal to the amount of tax owed on the goods.