13. Application to sales, purchases and imports.

(a) sale, including an instalment sale and hire purchase of goods, made on and after the notified date;
(b) sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and
(c) import of goods into Arunachal Pradesh made on and after the notified date.
(a) a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after the notified date;
(b) a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after the notified date; and
(c) the import of goods into Arunachal Pradesh made on and after the notified date.
Chapter III
Special Regimes