(a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer;
(b) whether any dealer is or would be required to be registered under this Act;
(c) the amount of the taxable quantum of a dealer for a period;
(d) whether a transaction is or would be a sale, or requires an adjustment to be made under section I arising out of a sale;
(e) whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods;
(f) whether a sale is not liable to tax under section 7;
(g) whether a sale is exempt from tax under section 6;
(h) the sale price of a transaction;
(i) the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;
(j) whether any transaction is or would be the import of goods;
(k) the value of any goods imported into Arunachal Pradesh;
(l) the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules to the Act;
(m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 arising out of a purchase;
(n) the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods;
(o) the amount of any tax credit in respect of any used goods purchased by a dealer;
(p) the location of any sale or purchase;
(q) the application of h simplified accounting method in the circumstances of the dealer; or
(r) the tax period of a dealer.
(a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination;
(b) limit the period for which the determination will apply;
(c) limit the transactions to which the determination will apply; and
(d) impose such other limitations or restrictions on the determination as seem appropriate.
(a) the Commissioner has issued to a person a determination in respect of a particular transaction; and
(b) the person implements the transaction in reliance on the determination issued to him under this section and in the manner described in the application; no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect.
Section 85 • Arunachal Pradesh Goods Tax Act, 2005
85. Determination of specific questions.
arunachal-pradesh-goods-tax-act-2005-sec-85.json
•
Section 85
{
"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
"act_slug": "arunachal-pradesh-goods-tax-act-2005",
"section_label": "Section",
"section": {
"number": "85",
"title": "85. Determination of specific questions.",
"chapter": null,
"content": "(a) whether any person, society, club or association or any firm or any branch or department of any firm is or would be a dealer;\n(b) whether any dealer is or would be required to be registered under this Act;\n(c) the amount of the taxable quantum of a dealer for a period;\n(d) whether a transaction is or would be a sale, or requires an adjustment to be made under section I arising out of a sale;\n(e) whether a transaction is or would be in the nature of works contract, or transfer of right to use any goods;\n(f) whether a sale is not liable to tax under section 7;\n(g) whether a sale is exempt from tax under section 6;\n(h) the sale price of a transaction;\n(i) the proportion of the turnover or turnover of purchases of a dealer which arises in a tax period, and the time at which an adjustment to tax or tax credit arises;\n(j) whether any transaction is or would be the import of goods;\n(k) the value of any goods imported into Arunachal Pradesh;\n(l) the rate of tax that is payable on a sale or import of goods and the classification of the goods under the Schedules to the Act;\n(m) whether a transaction is the purchase of goods, or requires an adjustment to be made under section 10 arising out of a purchase;\n(n) the amount of any tax credit to which the dealer is entitled in respect of a purchase or import of goods;\n(o) the amount of any tax credit in respect of any used goods purchased by a dealer;\n(p) the location of any sale or purchase;\n(q) the application of h simplified accounting method in the circumstances of the dealer; or\n(r) the tax period of a dealer.\n(a) direct that the determination shall not affect the liability of any person under this Act with respect to any transaction effected prior to the determination;\n(b) limit the period for which the determination will apply;\n(c) limit the transactions to which the determination will apply; and\n(d) impose such other limitations or restrictions on the determination as seem appropriate.\n(a) the Commissioner has issued to a person a determination in respect of a particular transaction; and\n(b) the person implements the transaction in reliance on the determination issued to him under this section and in the manner described in the application; no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect.",
"footnote": "",
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