(a) are registered dealer sells second-hand goods;
(b) the dealer has purchased goods from a resident seller who was not registered under this Act;
(c) the goods were purchased either as trading stock for re-sale in an unmodified form, or as raw materials for incorporation or division into trading stock;
(d) the dealer will be liable to tax under section 3 on the sale of the goods or the goods into which they were incorporated as the case may be;
(e) the dealer has adequate proof of the amount paid for the goods.
(a) the input tax borne by the resident seller when he purchased the goods;
(b) the tax fraction of the original cost of the goods to the resident seller;
(c) the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or
(d) the tax fraction of the consideration paid by the registered dealer for the goods.
Section 16 • Arunachal Pradesh Goods Tax Act, 2005
16. Second-hand goods.
arunachal-pradesh-goods-tax-act-2005-sec-16.json
•
Section 16
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"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
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"section_label": "Section",
"section": {
"number": "16",
"title": "16. Second-hand goods.",
"chapter": null,
"content": "(a) are registered dealer sells second-hand goods;\n(b) the dealer has purchased goods from a resident seller who was not registered under this Act;\n(c) the goods were purchased either as trading stock for re-sale in an unmodified form, or as raw materials for incorporation or division into trading stock;\n(d) the dealer will be liable to tax under section 3 on the sale of the goods or the goods into which they were incorporated as the case may be;\n(e) the dealer has adequate proof of the amount paid for the goods.\n(a) the input tax borne by the resident seller when he purchased the goods;\n(b) the tax fraction of the original cost of the goods to the resident seller;\n(c) the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or\n(d) the tax fraction of the consideration paid by the registered dealer for the goods.",
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