THE ARUNACHAL PRADESH SALES TAX ACT, 1999

{
    "id": 110,
    "slug": "the-arunachal-pradesh-sales-tax-act-1999",
    "title": "THE ARUNACHAL PRADESH SALES TAX ACT, 1999",
    "short_title": "The Arunachal Pradesh Sales Tax Act, 1999",
    "act_number": "5",
    "act_year": 1999,
    "act_type": "STATE",
    "location": "Arunachal Pradesh",
    "law_status": "amended",
    "enactment_date": "1999-04-01",
    "description": "The Arunachal Pradesh Sales Tax Act, 1999",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN\nACT\n\nto provide for the levy of tax on the sale of goods in the State of Arunachal Pradesh.\n\nBE it enacted by the Legislative Assembly of Arunachal Pradesh in the Fiftieth Year of the Republic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1. (1) This Act may be called the Arunachal Pradesh Sales Tax Act, 1999.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It extends to the whole of the State of Arunachal Pradesh.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "2. In this Act, unless the context otherwise requires,-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "(1) \"Assessing Officer\" means a Sales Tax Officer or any other officer appointed under section 6 who has been authorized by the Commissioner to perform the function of an Assessing Officer under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "(2) \"Assessment\" means determination of the amount of tax payable under this Act and includes an assessment or reassessment made under section 18, section 19, or section 21;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(3)",
            "chapter": null,
            "content": "(3) \"Business\" includes-\n(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and\n(ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "(4) \"Contract\" means a contract, agreement, or understanding, whether oral or in writing, for execution of any work or for supply of goods or services connected with any work contract;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(5)",
            "chapter": null,
            "content": "(5) \"Dealer\" means any person who carries on the business of buying, selling, supplying or distributing goods, executing works contracts, delivering goods on hire-purchase or transferring the right to use any goods, whether for cash, deferred payment, commission, remuneration or other valuable consideration;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(6)",
            "chapter": null,
            "content": "(6) \"Goods\" means every kind of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes livestock, all materials, commodities and articles involved in the execution of a works contract, or in the transfer of the right to use any goods;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 100
        },
        {
            "number": "2",
            "title": "Section 2(7)",
            "chapter": null,
            "content": "(7) \"Manufacture\" with all its grammatical variations and cognate expressions means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include such manufactures or manufacturing processes as may be prescribed;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 110
        },
        {
            "number": "2",
            "title": "Section 2(8)",
            "chapter": null,
            "content": "(8) \"Prescribed\" means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(9)",
            "chapter": null,
            "content": "(9) \"Registered Dealer\" means a dealer registered under the provisions of this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "Section 2(10)",
            "chapter": null,
            "content": "(10) \"Sale\" with all its grammatical variations and cognate expressions means any transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration, and includes a transfer of property in goods involved in the execution of a works contract, transfer of the right to use any goods, or delivery of goods on hire-purchase;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 140
        },
        {
            "number": "2",
            "title": "Section 2(11)",
            "chapter": null,
            "content": "(11) \"Sale Price\" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice of the trade, but including any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 150
        },
        {
            "number": "2",
            "title": "Section 2(12)",
            "chapter": null,
            "content": "(12) \"Tax\" means a sales tax, purchase tax, or any other tax levyable under the provisions of this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 160
        },
        {
            "number": "2",
            "title": "Section 2(13)",
            "chapter": null,
            "content": "(13) \"Work Contract\" includes any agreement for carrying out for cash, deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 170
        },
        {
            "number": "9",
            "title": "Section 9",
            "chapter": null,
            "content": "9. Power to amend schedule:\nThe State Government may, by notification in the Official Gazette, add to, omit from, or otherwise amend the entries in the Schedule, and thereupon the schedule shall be deemed to be amended accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 180
        },
        {
            "number": "10",
            "title": "Section 10(1)",
            "chapter": null,
            "content": "10. (1) No dealer shall, while being liable to pay tax under the provisions of this Act, carry on business as a dealer unless he has been registered and possesses a certificate of registration.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 190
        },
        {
            "number": "10",
            "title": "Section 10(2)",
            "chapter": null,
            "content": "(2) Every dealer required by sub-section (1) to be registered shall apply for registration to the Assessing Officer in the prescribed manner and obtain a certificate of registration.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 200
        }
    ],
    "metadata": {
        "Act ID": "19995",
        "Act Number": "5",
        "Enactment Date": "1999-04-01",
        "Act Year": "1999",
        "Short Title": "The Arunachal Pradesh Sales Tax Act, 1999",
        "Department": "Department of Taxes",
        "Type": "STATE",
        "Location": "Arunachal Pradesh",
        "Law Status": "Amended"
    },
    "updated_at": "2026-09-29 21:55:16"
}