Section 3(5)(a) in Arunachal Pradesh Goods Tax Act, 2005

[Cites 0, Cited by 0] [Section 3(5)] [Section 3] [Entire Act]

State of Arunachal Pradesh - Subsection

Section 3(5)(a) in Arunachal Pradesh Goods Tax Act, 2005

(a)except as provided in (b),

(i)if the goods enter Arunachal Pradesh in the possession of an Approved Road Transporter and the conditions in sub-section (12) are satisfied, at the earlier of -

(A)the time at which the goods are delivered by the Approved Road Transporter to another person, or

(B)15 days after the goods are brought into Arunachal Pradesh;

(ii)if the goods enter Arunachal Pradesh in the possession of a transporter, by air or rail, at the time that the goods are delivered by the transporter to another person in Arunachal Pradesh;

(iii)if goods, which have been deposited directly into an Approved Warehouse inside Arunachal Pradesh, are sold in Arunachal Pradesh or are delivered to a person in Arunachal Pradesh, or are otherwise used or consumed in Arunachal Pradesh, at the time of such sale, or removal, use or consumption whichever is the earliest; and

(iv)in any other case, when the goods are imported into Arunachal Pradesh;

Legal Document View

Unlock Advanced Research with PRISMAI

State of Arunachal Pradesh - Subsection

Section 3(5)(a) in Arunachal Pradesh Goods Tax Act, 2005