Section 3(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Imposition on persons who are dealers and importers. Subject to other provisions of this Act, every person who is -(a)a dealer and is -(i)registered under this Act; or(ii)required to be registered under this Act; or(b)an importer of goods;shall be liable to pay tax calculated in accordance with this Act, at the time and in the manner provided in this Act.
