(a) intended to be used for the purposes specified under section 9(1) and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, or
(b) intended for purposes other than those specified under section 9(1), and are subsequently used, fully or partly, for the purposes specified in the said sub-section, or the tax credit claimed in respect of such purchase import shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place.
(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.
(a) intended to be used for the purposes specified under section 9(1), and are subsequently incorporated into the structure of a building, the tax credit claimed in respect of such purchase or import shall be reduced in the tax period during which such incorporation takes place.
Section 10 • Arunachal Pradesh Goods Tax Act, 2005
10. Adjustment to tax credit.
arunachal-pradesh-goods-tax-act-2005-sec-10.json
•
Section 10
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"title": "10. Adjustment to tax credit.",
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"content": "(a) intended to be used for the purposes specified under section 9(1) and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, or\n(b) intended for purposes other than those specified under section 9(1), and are subsequently used, fully or partly, for the purposes specified in the said sub-section, or the tax credit claimed in respect of such purchase import shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place.\n(a) goods were purchased or imported by a dealer,\n(b) the dealer claimed a tax credit in respect of the goods, and did not reduce the tax credit by the prescribed percentage; and\n(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.\n(a) intended to be used for the purposes specified under section 9(1), and are subsequently incorporated into the structure of a building, the tax credit claimed in respect of such purchase or import shall be reduced in the tax period during which such incorporation takes place.",
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