Section 21(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)For the purposes of section 9(3), the amount of the tax credit shall be the least of:(a)the amount of input tax disclosed in the proof referred to in sub-section (2);(b)the tax fraction of the cost of the goods;(c)the tax fraction of the fair market value of the goods at the time of registration; or(d)such amount as may be prescribed.
