Section 10(3) in Arunachal Pradesh Goods Tax Act, 2005
(3)Where-(a)goods were purchased or imported by a dealer,(b)the dealer claimed a tax credit in respect of the goods, and did not reduce the tax credit by the prescribed percentage; and(c)the goods are exported from Arunachal Pradesh, other than by way of a sale, to a branch of the registered dealer or to a consignment agent, the dealer shall reduce the amount of tax credit originally claimed by the prescribed proportion.
