(a) the dealers turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or
(b) the dealers turnover in the current year exceeds the taxable quantum;
(a) sales of capital assets;
(b) sales made in the course of winding up the dealers activities; and (c) sales made as part of the permanent diminution of the dealers activities.
(a) is a dealer; or
(b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration.
Section 19 • Arunachal Pradesh Goods Tax Act, 2005
19. Mandatory and voluntary registration.
arunachal-pradesh-goods-tax-act-2005-sec-19.json
•
Section 19
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