THE ARUNACHAL PRADESH GOODS TAX ACT, 2005 (ACT NO. 3 OF 2005)

THE ARUNACHAL PRADESH GOODS TAX ACT, 2005 (ACT NO. 3 OF 2005) (Received the assent of the Governor on 10th March, 2005) and published in the Arunachal Pradesh E.O. Gazette No. 139, Vol. XIII dated 16th March, 2005). 1.As amended by Arunachal Pradesh Goods Tax Act, 2006 (Act no 7 of 2006) (Received the assent of the Governor on 20th April, 2006 and published in the Arunachal Pradesh E.O. Gazette No. 44, Vol. XIV dated 15th May. 2006).wef 15/05/2006 2.As amended by Arunachal Pradesh Goods Tax Act, 2006 (Act no 11 of 2006) (Received the assent of the Governor on 6th December, 2006 and published in the Arunachal Pradesh E.O. Gazette No. 107, Vol. XIV dated 15th December 2006). wef 13/06/2006 3.As amended by Arunachal Pradesh Goods Tax Act, 2007(Act no 3 of 2007) (Received the assent of the Governor on 08th April, 2007 and published in the Arunachal Pradesh E.O. Gazette No. 158, Vol. XIV dated 11th April 2007). wef 11/05/2007 4.As amended by Arunachal Pradesh Goods Tax Act, 2010(Act no 4 of 2010) (Received the assent of the Governor on 20th April, 2010 and published in the Arunachal Pradesh E.O. Gazette No. 37, Vol. XVII dated 5th May. 2010). wef 28/08/2009 AN ACT to levy consumption tax on goods consumed in the State of Arunachal Pradesh through a combination of tax on entry of goods in local area of Arunachal Pradesh and value added sales tax on the business in the State. BE it enacted by the Legislative Assembly of Arunachal Pradesh in the Fifty-Sixth Year of the Republic of India as follows:- CHAPTER- I. PRELIMINARY 1. Short title, extent and commencement (1) This Act may be called the Arunachal Pradesh Goods Tax Act, 2005. (2) It extends to the whole of the Arunachal Pradesh. (3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. (4) Upon coming into force of this Act, the Act applies to every sale of goods and the import of goods into Arunachal Pradesh in the manner provided in Section 13. 2. Definitions In this Act, unless the context otherwise requires: (a) "Accountant" means- (i) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949; (ii) a person who by virtue of the provisions of section 226(2) of the Companies Act, 1956, is entitled to be appointed to act as an auditor of Companies registered; or (iii) a person referred to in Section 619 of the Companies Act, 1956. (b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 74 of this Act. (c) "Approved Road Transporter" means an Approved Road Transporter as described in Section 26. (d) "Approved Warehouse" means a warehouse operated by a person permitted to do so pursuant to Section 26. (e) "adequate proof" means such documents, testimony or other evidence as may be prescribed. (f) "business" includes: (i) the provision of such services, as may be prescribed (and excludes services provided by an employee); (ii) any trade, commerce or manufacture; (iii) any adventure or concern in the nature of trade, commerce or manufacture; (iv) any agricultural or horticultural activity to produce outputs taxable under the Act. (v) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and (vi) any occasional transaction in the nature of such service , t rade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; whether or not such service, 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 service, trade, commerce, manufacture, adventure or concern. Explanation: For the purpose of this clause — (i) any transaction of sale or purchase of capital assets pertaining to such service, trade, commerce, manufacture, adventure or concern shall be deemed to be business. (ii) purchase of any goods, the price of which is debited to the business and sale of any goods, the proceeds of which are credited to the business shall be deemed to be business. (g) "business premises" means any building or place used by a person for the conduct of his business, but does not include any building or the part of any building that is used principally as a residence. (h) "capital goods" means plant, machinery and equipment used in the process of business. (i) "casual trader" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Arunachal Pradesh whether for cash, deferred payment, commission, remuneration or other valuable consideration. (j) "Commissioner" means the Commissioner of Goods Tax. (k) "in the course of" includes activities done for the purposes of, in connection with or incidental to and includes activities done as part of the preparation for the activity and in the termination of the activity. (I) "dealer" means — (i) many person who, for the purposes of or in connection with or incidental to or in the course of his business buys, sells, supplies or distributes goods directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration; (ii) each department of the Central Government or a State Government, a local Authority, Panchayat, Municipality, Development Authority, Cantonment Board and each autonomous or statutory body or an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, if it sells, supplies or distributes goods, in the course of specified activities which may be prescribed from time to time; (iii) a factor, commission agent, broker, del credere agent, or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal, whether disclosed or not; (iv) an agent of a non-resident (where such nonresident is a dealer under any other sub-clause of this definition); (v) local branch of a firm or company or association of persons, outside Arunachal Pradesh (where such firm, company, association of persons is a dealer under any other sub-clause of this definition); (vi) a club, association, society, trust, or cooperative society, whether incorporated or unincorporated, which buys goods from or sells goods to its members for price, fee or subscription, whether or not in the course of business; (vii) an auctioneer, who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal; (viii) a casual trader; or (ix) any person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale. (m) "entry of goods into Arunachal Pradesh" means taking, receiving, bringing, carrying, transporting, or causing to bring or receive goods into the local area of Arunachal Pradesh from any place outside Arunachal Pradesh. In the case of goods arriving in Arunachal Pradesh from a foreign country through Customs, the import of the goods occurs at the place where the goods are cleared by Customs for home consumption. (n) "fair market value" means the value at which goods of like kind and quality are sold or would be sold in the same quantities between unrelated parties in the open market in Arunachal Pradesh. (o) "goods" means every kind of movable property (other than newspapers, actionable claims, stocks, shares and securities) and includes: (i) livestock, all materials, commodities, grass or things attached to or forming part of the earth which are agreed to be severed before sale or under a contract of sale; and (ii) property in goods (whether as goods or in some other form) involved in the execution of a works contract, lease or hire-purchase or those to be used in the fitting out, improvement or repair of movable property. (p) "goods vehicle" means a motor vehicle, vessel, boat, animal, railway carriage, aircraft, and any other form of conveyance used for carrying goods. (q) "import" means causing entry of goods into local area of Arunachal Pradesh. (r) "importer" means: (i) a person who brings their own goods into Arunachal Pradesh; or (ii) a person on whose behalf another person brings goods into Arunachal Pradesh; or (iii) in the case of a sale occurring in the circumstances referred to in section 6(2) of the Central Sales Tax Act, 1956 (74 of 1956), the person in Arunachal Pradesh to whom the goods are delivered. (s) "input tax" — (i) in relation to the purchase of goods, means the proportion of the price paid by the buyer for the goods which represents tax for which the selling dealer is liable; (ii) in relation to an import of goods, means the amount of tax for which the importer is liable under this Act in respect of the import. (t) "Local area of Arunachal Pradesh" means the area falling within the jurisdiction of the State of Arunachal Pradesh. (u)"notified date" means the date notified by the Governor under sub-section (3) of Section 1. (v) "net tax" means the amount calculated for a tax period under section 11 of this Act. (w) "non-creditable goods" means the goods listed in the Seventh Schedule. (x) "non-taxable import" means the goods listed in the Eighth Schedule. (y) "non-resident" means a person who has no fixed place of business or residence in Arunachal Pradesh. (z) "notified" means notified by the Commissioner in the Official Gazette. (za) "Official Gazette" means the Arunachal Pradesh Gazette. (zb) "prescribed" means prescribed in the Rules made under this Act. (zc) "registered dealer" means a dealer registered under this Act. • (zd) a person is "related" to another person (referred to in this definition as a "dealer") if the person: (i) is a relative of the dealer: (ii) is a partnership of which the dealer is a member, or a partner in that partnership; (iii) is a company in which the dealer (either alone or in conjunction with another person who is or persons who are related to the dealer under another paragraph of this definition) directly or indirectly holds 40% or more of outstanding voting stock or shares; (iv) is a person who (either alone or in conjunction with another rson who is, or other persons who are, related to the person under another paragraph of this definition) directly or indirectly owns 40% or more of outstanding voting stock or shares of the dealer; (v) is a company in which 40% or more of outstanding voting stock is held directly or indirectly by a person (either alone or in conjunction with another person who is, or other persons who are, related to the person under another paragraph of this definition) who also holds 40% or more of the outstanding voting stock or shares of the dealer; or (vi) is controlled by the dealer, a person whom the dealer controls, or is a person who is controlled by the same person who controls the dealer. (ze) "relative" means a relative as defined in section 2(41) of the Companies Act, 1956. (zf) "sale" with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not including a grant or subvention payment paid by one Government agency or department to another) and includes: (i) a transfer of property in goods on hire purchase or other system of payment by installments, but does not include a mortgage or hypothecation of or a charge or pledge on goods; (ii) supply of goods by a society (including a co-operative society), club, firm, or any Association to its members for cash or for deferred payment or for commission, remunerat ion or other valuable consideration, whether or not in the course of business; (iii) transfer of property in goods by an auctioneer referred to in sub-clause (vii) of clause (I) of this section, or sale of goods in the course of any other activity in the nature of banking, insurance who in the course of their main activity also sell goods repossessed or re-claimed; (iv) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (v) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (vi) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (vii) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration; (viii) every disposal of goods referred to in sub-clause (ix) of clause (I) of this section; and the words "sell", "buy" and "purchase" wherever appearing with all their grammatical variations and cognate expressions, shall be construed accordingly. (zg) "sale price" means the amount paid or payable as valuable consideration for any sale, including: (a) the amount of tax if any for which the dealer is liable under section 3 of this Act; (b) the amount of tax if any for which the dealer is liable under the Central Sales Tax Act, 1956 (74 of 1956); (c) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery including hire charges, interest and other charges incidental to such transaction; (d) in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration or hiring charges received or receivable for such transfer; (e) any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof:, (f) amount of duties levied or leviable on the goods under the Central Excise Act, .1944 or the Customs Act, 1962, or Arunachal Pradesh Excise Act, 1993 whether such duties are payable by the seller or any other person; and (g) amount received or receivable by the seller by way of deposit (whether refundable or not) which has been received or is receivable whether by way of separate agreement or not, in connection with or incidental to or ancillary to the sale of goods; less: (i) any sum allowed as discount which goes to reduce the sale price according to the practice normally prevailing in trade; (ii) the cost of freight or delivery or the cost of installation in cases where such cost is separately charged, and the words "purchase price" with all their grammatical variations and cognate expressions, shall be construed accordingly. Explanation : A dealer's sale price always includes the tax payable by it on making the sale, if any. (zh) "tax" means tax payable under this Act. (zi) "taxable quantum" means the amount defined in section 19. (zj) "tax invoice" means the documents defined in section 51. (zk) "tax period" means the period prescribed in the rules. (zI) "tax fraction" means the fraction calculated in accordance with formula,r / (r+100) where `r.' is the percentage rate of tax applicable to the sale. (zm) "transporter" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, and includes any person whose business consists of or includes operating a railway, shipping company, air cargo terminal, inland container depot, container freight station, courier service, postal service or airline. (zn) "turnover of purchases" means the aggregate of the amounts of purchase price paid or payable by a person in any tax period, including any input tax. (zo) "turnover" means the aggregate of the amounts of sale price received or receivable by the person in any tax period, reduced by any tax for which the person is liable under section 3(1)(a) of this Act. (zp) "value of goods" means the fair market value of the goods at that time including insurance charges, excise duties, countervailing duties, tax paid or payable under the Central Sales Tax Act, 1956 (74 of 1956) in respect of the sale, transport charges, freight charges and all other charges incidental to the transaction of the goods. (zq) "works contract" includes any agreement for carrying out for cash or for deferred payment or for valuable consideration, the building construction, manufac ture, processing, fabrication, erection, installation, fitting out, improvement, repair or commissioning of any movable or immovable property. (zr) "year" means the financial year from 1 April to 31 March. (zs) "manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, blending, finishing or otherwise processing, treating or adopting any goods. CHAPTER-II. IMPOSITION OF TAX 3. Imposition of tax (1) Imposition on persons who are dealers and importers. Subject to other provisions of this Act, every person who is — (a) a dealer and is — (i) registered under this Act; or (ii) required to be registered under this Act; or (b) an importer of goods; shall be liable to pay tax calculated in accordance with this Act, at the time and in the manner provided in this Act. (2) Imposed on sale and entry of goods. Every person who — (a) is dealer, shall be liable to pay tax on every sale of goods effected by him — (i) while he is a registered dealer under this Act; and (ii) on and from the day on which he was required to be registered under this Act; (b) is an importer, shall be liable to pay tax on every entry effected by or for him of goods for consumption, use or sale in local area of Arunachal Pradesh other than a non- taxable import. (3) Amount of tax. The amount of tax payable under this Act by a person (a) in respect of the sale of any goods, is the person's net tax for the tax period calculated under section 11 of this Act; and (b) in respect of the import of any goods, is the amount calculated by applying the rate stipulated in section 4 to — (I) the value of the goods at the time of their import into Arunachal Pradesh; or (ii) in the case of the import of goods which had previously left Arunachal Pradesh for repair, reengineering, reconditioning, assembly or processing, the value of any goods purchased outside Arunachal Pradesh incorporated into the goods. (4) Time at which payment of net tax is due. The net tax of a dealer shall be paid within 28 days of the conclusion of the dealer's tax period. Explanation: The net tax of a dealer (which is the dealer's tax reduced by tax credits and with adjustments) shall be paid at the same time as furnishing a return, but the obligation to pay arises by virtue of this provision and is not dependent on furnishing a return, nor on the issue of a notice of assessment to the dealer. (5) Time at which payment of tax on entry of goods is due. The tax due on the entry of goods shall be paid — (a) except as provided in (b), (i) if the goods enter Arunachal Pradesh in the possession of an Approved Road Transporter and the conditions in sub-section (12) are satisfied, at the earlier of — (A)the time at which the goods are delivered by the Approved Road Transporter to another person, or (B)15 days after the goods are brought into Arunachal Pradesh; (iii) if the goods enter Arunachal Pradesh in the possession of a transporter, by air or rail, at the time that the goods are delivered by the transporter to another person in Arunachal Pradesh; (iii) if goods, which have been deposited directly into an Approved Warehouse inside Arunachal Pradesh, are sold in Arunachal Pradesh or are delivered to a person in Arunachal Pradesh, or are otherwise used or consumed in Arunachal Pradesh, at the time of such sale, or removal, use or consumption whichever is the earliest; and (iv) in any other case, when the goods are imported into Arunachal Pradesh; (b)in the case of the import of a motor vehicle [excluding light motor vehicle including three and two whellers for personal use] which is not registered in Arunachal Pradesh under the Motor Vehicles Act, 1988, at the time that the motor vehicle is so registered. [inserted by 2006 Amd Act (Act no 11 of 2006) s.2 **[(c) in the case of liquor (both imported or locally manufactured) tax shall be levied at single point i.e., first point.] [inserted by 2007 Amd Act (Act no 13 of 2007) s.2 (6) Manner of payment of tax. Tax shall be paid either: (a) in the manner specified in section 38; or (b) to an authorised officer at a check-post established under section 102. (7) Continuation of liability: Every dealer who has become liable to pay tax under this Act on sales of goods shall continue to be so liable unless his taxable turnover during the prior twelve months (and such further period as may be prescribed) has remained below the taxable quantum and on the expiry of such further period his liability to pay tax shall cease. Any dealer whose liability to pay tax under this Act ceases for any other reason may apply for earlier the cancellation of his registration, and on such cancellation, his liability to pay tax shall cease. Provided that a dealer shall remain liable to pay tax until the date on which his registration is cancelled. (8) Re-commencement of liability : Every dealer whose liability to pay tax under this Act has ceased or whose registration has been cancelled, shall, if his turnover calculated from the commencement of any year, including the year in which the registration has been cancelled, again exceeds the taxable quantum on any day within such year be liable to pay such tax on and from the date on which his turnover again exceeds the taxable quantum, on all sales effected by him on and after that day. (9) Where it is found that any person registered as a dealer ought not to have been so registered, then notwithstanding anything contained in this Act, such person shall be liable to pay tax for the period during which he was registered. (10) For the purposes of this section, where goods are: (a) imported into Arunachal Pradesh; (b) deposited directly into an Approved Warehouse inside Arunachal Pradesh; and (c) the conditions in section 26(6) are satisfied; the goods shall be deemed not to be for consumption, use or sale in Arunachal Pradesh. (11) Payment of tax by transporters or agents: Any tax which has not been paid by an importer may be paid by a transporter or other agent on the importer's behalf and where a transporter or agent has made such a payment: (a) it shall be treated for the purposes of this Act as a payment of tax made by the importer, and (b) is thereupon a debt owed by the importer to the transporter or agent. (12) For the purposes of sub-section (5), the conditions with which an Approved Road Transporter must comply are: (a) the person must be an Approved Road Transporter at the time that the goods are imported into Arunachal Pradesh and must carry and produce on demand evidence of this status; (b) the Approved Road Transporter must hold and produce on demand documents in the prescribed form which describe in detail the goods, the value of the goods and the identity of the recipient in Arunachal Pradesh; and (c) either the goods must be for delivery to a registered dealer in Arunachal Pradesh or the Approved Road Transporter is a registered dealer. (13) Presumption of ownership or importer. If any person who transports goods or holds goods in custody for delivery to or on behalf of any person, on being required by the Commissioner so to do, fails — (a) to furnish any information in his possession in respect of the goods; or (b) fails to permit inspection thereof; then without prejudice to any other action which may be taken against such person, a presumption may be raised that the goods in respect of which he has failed to furnish information or permit inspection, (i) were imported by him on his own behalf; or (ii) are owned by him and are held by him for sale in Arunachal Pradesh; and the provisions of this Act shall apply accordingly. 4. Rates of tax (1) The rates of tax payable under the Act shall be — (a) in respect of goods specified in the Second Schedule, at the rate of one paise in the rupee; (b) in respect of goods specified in the Third Schedule, at the rate of four paise in the rupee; (c) in respect of goods specified in the Fourth Schedule, at the rate of twenty paise in the rupee; (d) in the case of any other goods, at the rate of twelve and half paise in the rupee; Provided that the rate of tax on packing materials or containers shall be the same as the rate at which the goods sold are chargeable to tax. (2) The Government may, if he deems it necessary, reduce the rates of tax as prescribed in subsection (1), by a notification to that effect in the Official Gazette. 5. Taxable turnover (1) For the purposes of this Act, taxable turnover means that part of dealer's turnover arising during the tax period which remains after deducting therefrom: (a) the turnover of sales not subject to tax under section 7 of this Act; and (b) the turnover of sales of goods declared exempt under section 6 of this Act. (c) (2) In the case of turnover arising from the execution of a works contract, the amount included in taxable turnover is so much of the dealer's turnover from the works contract as represents the charges towards goods, subject to such conditions as may be prescribed. (d) Provided that in the cases where the amount of charges towards goods in such contract is not ascertainable from the terms and conditions of the contract, the amount of such charges shall be calculated as the sale price stipulated in the contract reduced by the prescribed percentage. 6. Sales exempt from tax (1) The sale or import of goods listed in the First Schedule shall be exempt from tax subject to the conditions and exceptions set out therein. (2) The dealers or class of dealers as may be notified and specified from time to time in the fifth schedule shall be exempted from payment of tax on all sales of goods affected by them subject to such condition as may be prescribed. Explanation: This exemption does not extend to the import of any goods made by the dealer. (3) Exemption for goods used exclusively in making non-taxed sales. Where a dealer sells goods that it has used since the time of purchase exclusively for purposes other than making sales of goods, and has not claimed a tax credit in respect of those goods under section 9, the sale of those goods shall be exempt from tax. 7. Certain sales not liable to tax (1) Nothing contained in this Act or the rules made thereunder shall be deemed to impose, or authorise, the imposition of tax on any sale of goods when such sale takes place: (a) in the course of inter-state trade or commerce; or (b) outside Arunachal Pradesh; or (c) in the course of import of the goods into or export of the goods out of the territory of India. Explanation 1: Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956) shall apply for determining whether or not a particular sale takes place in the manner indicated in clause (a), clause (b) and clause (c) of this section. Explanation 2: This section does not prohibit the levy of tax on the import of these goods. (2) For the purposes of sub-section (1), a sale of goods made for foreign currency by a duty- free store in the arrival or departure hall of the International airport terminal, shall be treated as a sale made in the course of the export of goods out of the territory of India. 8. Adjustments to tax (1) This section shall apply where, in relation to the sale of goods by any dealer — (a) that sale has been cancelled; (b) the nature of that sale has been fundamentally varied or altered; (c) the previously agreed consideration for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; (d) the goods or part of the goods sold have been returned to the dealer; or (e) the whole or part of the price owed by. the buyer for the purchase of the goods has been written-off by the dealer as a bad debt; and the dealer has — (i) provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is not the tax properly chargeable on that sale; or (ii) furnished a return in relation to a tax period in respect of which tax on that sale is attributable, and has accounted for an amount of tax on that sale that is not the amount properly chargeable on that sale. (2) Where a dealer has accounted for an incorrect amount of tax as contemplated in sub- section (1), that dealer shall make an adjustment in calculating the tax payable by that dealer in the return for the tax period during which it has become apparent that the tax is incorrect, and if — (a) the tax payable in relation to that sale exceeds the tax actually accounted for by the dealer, the amount of that excess shall be deemed to arise in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period; or (b) the tax actually accounted for exceeds the tax payable in relation to the sale, the amount of that deficiency shall be subtracted from the tax payable by the dealer in the tax period in which the adjustment is made, and shall not be attributable to any prior tax period. (3) Adjustment to tax for goods used for mixed purposes: Where a dealer sells goods that have been used in part for making: (a) sales that are subject to tax under this Act or sales that are not liable to tax under section 7; and (b) partly for other purposes, the amount of tax on the sale of the goods shall be the greater of: (i) A — (A x B / C); or (ii) A — B. Where: A =The tax for which the dealer would be liable in respect of the sale apart from this section. B =The amount by which the tax credit of the dealer in respect of the goods was reduced under section 9(3). C =The amount of the tax credit 9. Tax credit (1) Entitlement to tax credit. Subject to subsection (2), a dealer who is registered or is required to be registered shall be entitled to a tax credit on the turnover of purchases arising during the tax period and for all imports of goods made during the tax period in the course of his activities as a dealer which are to be used directly or indirectly by him for the purpose of making: (a) sales which are liable to tax under section 3 of this Act; and (b) sales which are not liable to tax under section 7. Explanation. Sales which are not liable to tax under section 7 involve exports from Arunachal Pradesh whether to other States or Union Territories, or to foreign countries. (2) No tax credit shall be allowed — (a) in the case of the purchase of goods, for goods purchased from a person who is not a registered dealer; (b) for the purchase or import of non-creditable goods; (c) for the purchase or import of goods which are to be incorporated into the structure of a building; (d) for goods purchased from a registered dealer who has elected to use a simplified accounting method; or (e) to the dealers or class of dealers specified in the Fifth Schedule. (3) Amount of tax credit. The amount of the tax credit to which a dealer is entitled in respect of the purchase or import of goods and for which a credit is allowed under sub-section (1) is the amount of input tax arising in the tax period reduced in the manner described in sub-sections (4) and (6). (4) Where a dealer has purchased or imported goods and the goods are to be used partly for the purpose of making the sales referred to in sub-section (1) and partly for other purposes, the amount of the tax credit shall be reduced proportionately. (5) The method used by a dealer to determine the extent to which the goods are used in the manner specified in sub-section (4), shall be fair and reasonable in the circumstances. The Commissioner may: (a) prescribe methods for calculating the amount of tax credit or the amount of any adjustment or reduction of a tax credit in certain instances; and (b) after giving reasons in writing, reject the method adopted by the dealer and calculate the amount of tax credit. Explanation: A person may object in the manner referred to in section 75 to a decision of the Commissioner to reject a method of calculating a tax credit. (6) Where— (a) a dealer has purchased or imported goods for which a tax credit arises under sub-section (1); (b) the goods are to be exported from Arunachal Pradesh by way of transfer to a — (i) non-resident consignment agent; or (ii) non-resident branch of the dealer; and (c) the transfer will not be by way of a sale made in Arunachal Pradesh; the amount of the tax credit shall be reduced by the prescribed percentage. (7) For the removal of doubt, no tax credit shall be allowed for: (a) purchases of goods from an unregistered dealer; (b) purchases of goods made in the course of interstate trade and commerce; or (c) purchases or imports of goods which are used exclusively for the manufacture, processing or packing of goods specified in the First Schedule. (8) Time for claiming tax credit. The tax credit may be claimed by a dealer only if the dealer holds a tax invoice at the time that the prescribed return for the tax period is furnished. 10. Adjustment to tax credit (1) Adjustment to tax credit for change of price, etc. Where any purchaser has been issued with a credit note or debit note in terms of section 52 or if he returns or rejects goods purchased, as a consequence of which, the tax credit claimed by him in any tax period in respect of which the purchase of goods relates, becomes short or excess, he shall compensate such short or excess by adjusting the amount of the tax credit allowed to him in respect of the tax period in which the credit note or debit note has been issued or goods are returned. (2) Adjustment to tax credit for change of use, etc. If goods which have been purchased or imported were: (a) intended to be used for the purposes specified under section 9(1) and are subsequently used, fully or partly, for purposes other than those specified under the said sub-section, or (b) intended for purposes other than those specified under section 9(1), and are subsequently used, fully or partly, for the purposes specified in the said sub-section, or the tax credit claimed in respect of such purchase import shall be reduced or increased (as the case may be) for the tax period during which the said utilization otherwise has taken place. (3) Where— (a) goods were purchased or imported by a dealer, (b) the dealer claimed a tax credit in respect of the goods, and did not reduce the tax credit by the prescribed percentage; and (c) the goods are exported from Arunachal Pradesh, other than by way of a sale, to a branch of the registered dealer or to a consignment agent, the dealer shall reduce the amount of tax credit originally claimed by the prescribed proportion. (4) If goods which have been purchased or imported by a dealer were — (a) intended to be used for the purposes specified under section 9(1), and are subsequently incorporated into the structure of a building, the tax credit claimed in respect of such purchase or import shall be reduced in the tax period during which such incorporation takes place. 11. Net tax (1) The net tax payable by a dealer for a tax period shall be determined by the formula: Net Tax = 0 — I — C Where: 0= the amount of tax payable by the person at the rates stipulated in section 5 in respect of the taxable turnover arising in the tax period, adjusted to take into account any adjustments to the tax payable required by section 8. I = the amount of the tax credit arising in the tax period to which the person is entitled under section 9, adjusted to take into account any adjustments to the tax credit required by section 10. C= the amount, if any, brought forward from the previous tax period under sub-section (2). (2) Where the net tax of a dealer calculated under sub-section (1) is a negative value, the dealer shall be entitled to claim a refund of the amount and the Commissioner shall deal with the refund claim in the manner described in section 40. Explanation: The Commissioner shall be entitled to apply the refund against other amounts owed under this Act and the Central Sales Tax Act, to withhold the refund in certain cases and to seek security for a cash refund. The dealer may elect to apply the refund as a tax credit in the next tax period. 12. Time at which turnover, turnover of purchases and adjustments arise (1) Subject to sub-sections (2), (3) and (4), the amount of the turnover and the turnover of purchases of a dealer which arises during any tax period shall be the amount recorded in the accounts of the dealer where those accounts are regularly and systematically prepared and maintained, give a true and fair view of the taxpayer's dealings, and are employed by the dealer in determining the turnover of the dealer's business for commercial or income tax purposes. (2) The Commissioner may by notification — (a) permit certain classes of dealer to record turnover based on amounts paid or received; and (b) require certain classes of dealer to record turnover based on amounts payable or receivable. (3) Where a dealer wishes to change the method of determining the turnover and turnover of purchases, he may only make the change with the consent of the Commissioner and on such terms and conditions as the Commissioner may impose. (4) The Commissioner may by notification prescribe the time at which a dealer shall treat the — (a) turnover; (b) turnover of purchases; and http://11.net/ (c) adjustment of tax or adjustment to a tax credit; as arising for a class of transaction. 13. Application to sales, purchases and imports (1) The tax imposed by section 3 applies to every: (a) sale, including an installment 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. (2) Tax credits arising under section 9 shall be allowed only for — (a) a purchase, including a purchase under an installment 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. Explanation : This provision does not prevent the person claiming the special tax credit allowed under section 15. (4) Where an amount is paid or received prior to the notified date in respect of a sale or purchase occurring after the notified date, and the person calculates his turnover or turnover of purchases based on amounts paid and received, the amount shall be treated as forming part of the person's turnover or turnover of purchases in the tax period in which the sale occurs. CHAPTER III. SPECIAL REGIMES 14. Priority Where a provision in this Chapter is inconsistent with a provision in Chapter Il, the provision in this Chapter shall, to the extent of the inconsistency, prevail. 15. Treatment of stock brought forward during transition (1) Deemed input credit. Within a period of four months of commencement of this Act, all registered dealers wishing to claim the credit referred to in sub- section (2), shall furnish to the Commissioner a statement of their trading stock, raw materials and packaging materials for trading stock (in this section referred to as “opening stock”) which — (a) is held on the date of commencement of this Act; (b) is in Arunachal Pradesh on the date of commencement of this Act; and (C) was purchased by the dealer after 1 April 2004; in such form as may be prescribed. (2) lf- (a) the dealer has furnished the statement referred to in sub-section (1); (b) the opening stock has suffered tax under the Arunachal Pradesh Sales Tax Act 1999 at the point specified by the Government under section 5 of the said Act; and (C) if the opening stock had been purchased by the dealer after the commencement of this Act from another registered dealer, the dealer would have been entitled to a tax credit under section 9(1), the amount of tax suffered under the Arunachal Pradesh Sales Tax Act 1999 on such opening stock, determined in such manner and subject to such conditions and restrictions and up to the extent as may be prescribed, shall be credited to the registered dealer as if a tax credit under section 9; Provided that no tax credit under this section shall be allowed unless the dealer has In his possession, invoices issued by a dealer registered under the Arunachal Pradesh Sales Tax Act 1999 in respect of the purchases of the said goods; Provided further that the dealer must claim the entire amount of credit to which he is entitled in a single statement, which accompanies a return furnished under this Act. (3) For the avoidance of doubt, no tax credit under sub-section (2) can be claimed: (a) for finished goods or capital goods; (b) for any goods that were taxable at last point under the Arunachal Pradesh Sales Tax Act 1999 held at the time of commencement of this Act; (c) in a statement furnished more than 4 months after the commencement of this Act; or (d) for opening stock which is held outside Arunachal Pradesh. (4) Audit certificate. Every dealer wishing to claim a tax credit for opening stock in excess of Rupees one hundred thousand must furnish with the statement a certificate signed by an Accountant in the prescribed form certifying that the net refund claim made is true and correct. (5) Tax on transition stock. Notwithstanding section 3, if — (a) a person was registered as a dealer under the Arunachal Pradesh Sales Tax Act, 1999 (Act 5 of 1999); | (b) the person is not registered as a dealer under this Act pursuant to section 25, and the person has not applied to be registered as a dealer within one month of the date of commencement of this Act; and (c) on the date of commencement of this Act, the dealer held opening stock or finished goods which had not suffered tax under the Arunachal Pradesh Sales Tax Act 1999; and the person shall be liable to pay tax under this Act at the rates specified in section 4 on the fair market value of the opening stock held on the date of commencement of this Act. *[(6) The tax due under sub-section (5) shall be paid in four equal instalments, alongwith the quarterly returns. The dealers are allowed to avail credit of tax paid on Opening Stock in the corresponding four quarters.] *[Substituted by 2006 Amd Act (Act no 7 of 2006)s.2 16. Second-hand goods (1) This section applies where — (a) aregistered 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; and (e) the dealer has adequate proof of the amount paid for the goods. (2) Where this section applies, the registered dealer will be entitled to a tax credit for the purposes of section 9 of the least of — (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. (3) Where the amount paid by the registered dealer for the goods exceeds Rupees two thousand, the tax credit shall be allowed in the tax period when the goods are sold by the registered dealer or the goods into which they have been incorporated are sold by the registered dealer. 17.Simplified accounting methods for retailers (1) The regulations may prescribe optional simplified accounting methods for determining the net tax of prescribed classes of dealers. (2) Where a dealer chooses to use a simplified accounting method, the dealer’s net tax shall be the amount determined under the simplified accounting method instead of the net tax computed under section 11. (3) A dealer may only elect to use a simplified accounting method if: (a) the dealer sells goods predominantly by retail in Arunachal Pradesh; (b) the dealer is within the prescribed class of dealers; (c) the dealer's turnover has not exceeded *[Rupees Fifty Lakhs] in the current year and in the two prior years; *[Provided that the works contractors shall be allowed to vail the scheme irrespective of turnover limit],and *[Substituted by 2006 Amd Act (Act no 7 of 2006)s.3 (d) the dealer continues to hold and retain tax invoices and retail invoices for all of its purchases and imports of goods. 18. Transactions between related parties (a) a registered dealer sells or gives goods to a related person; (b) the terms or conditions of the transaction have been influenced by the relationship; and (c) if the related person had purchased the goods, the related person would not be entitled to a tax credit for the purchase, or the amount of the tax credit would be reduced under section 9(3); the transaction shall be deemed to be a sale made by the registered dealer and the sale price of the goods shall be deemed to be their fair market value. CHAPTER IV. REGISTRATION, APPROVALS AND SECURITY 19. Mandatory and voluntary registration (1) Mandatory registration: Every dealer is required to apply for registration and to be registered under this Act if: (a) the dealer’s turnover in the year preceding the commencement of this Act exceeded the taxable quantum; or (b) the dealer’s turnover in the current year exceeds the taxable quantum; Provided that a dealer dealing exclusively in goods mentioned in First Schedule shall not be required to register. (2) Taxable Quantum: For the purposes of this Act, “taxable quantum” of a dealer is such amount, not exceeding Rupees five lakh, as may be prescribed. Explanation:- For the purpose of computation of taxable quantum, the turnover of sales effected by a dealer shall be taken into account irrespective of whether such sales are taxable under this Act or not or occur inside Arunachal Pradesh. (3) The taxable quantum of a dealer shall not include turnover from: . (a) sales of capital assets; (b) sales made in the course of winding up the dealer’s activities; and (c) sales made as part of the permanent diminution of the dealer’s activities. (4) Voluntary registration: Any person who is not required by sub-section (1) to be registered but who: (a) is a dealer; or (b) intends from a particular date to undertake activities which would make him a dealer, may apply for registration. 20. Registration (1) An application for registration shall be in the prescribed form, containing such particulars and information and accompanied by such fee, security and other documents as may be prescribed. Explanation: The Commissioner may specify certain classes of persons who may not be required to furnish a security. (2) Where — (a) an applicant furnishes a security in the prescribed form and for the prescribed amount, and | (b) all other forms and evidence required by and prescribed under this Act are complete and in order, the Commissioner shall register the applicant. (3) Where the Commissioner has not registered the person within 15 days from the date on which the application is made, the Commissioner shall after conducting such inquiries as it deems fit, either — (a) register the person forthwith as a registered dealer; or (b) issue a notice to the applicant clearly stating the grounds on which his application is proposed to be rejected and permitting him to show cause in writing, within 15 further days, why his applicant should not be rejected; Provided, where the Commissioner has not registered the person or issued a notice by the required date, the applicant shall be deemed to be registered for the purposes of this Act, and the Commissioner shall ' issue a certificate of registration to such person. (4) Where, pursuant to section 20(3)(b), an applicant furnishes information why the application should not be rejected, the Commissioner may, either accept the application and register the person, or reject the application for reasons to be recorded in writing. (5) If the applicant fails to respond to the notice issued under section 20(3)(b) within the stipulated time, the application for registration shall stand rejected. (6) Where a registered dealer has furnished a security as a condition of registration, such security Shall be required for the continuance in effect of registration, unless the otherwise provided by the Commissioner. Explanation: A decision of the Commissioner not to register a person may be the subject of an objection under section 75. 21. Consequences of registration (1) This section sets out the tax consequences arising if an unregistered dealer is registered after the commencement of this Act. (2) If at the time at which the dealer's registration takes effect — (a) the dealer holds trading stock for the purpose of sale, or for use as raw materials for the production of trading stock; (b) the dealer has borne input tax on the purchase or import of the trading stock or raw materials: (c) the dealer furnishes a statement of its trading Stock and raw materials in the prescribed form to the Commissioner: and (d) the dealer holds adequate proof of the amount of input tax in respect of the purchases or imports; the dealer shall be entitled to a tax credit for the trading stock or raw materials held by the dealer on the date that the dealer's registration takes effect. Provided that the dealer must claim the entire amount of tax credit to which he is entitled in a single claim, which accompanies the first return furnished by the dealer under this Act. Explanation: This section applies where goods have borne tax imposed after the commencement of this Act; section 15 deals with goods which have borne sales tax prior to the commencement of this Act. (3) For the purposes of section 9(3), the amount of the tax credit shall be the least of: (a) the amount of input tax disclosed in the proof referred to in sub-section (2); (b) the tax fraction of the cost of the goods; (c) the tax fraction of the fair market value of the goods at the time of registration; or (d) such amount as may be prescribed. (4) Where the registered dealer accounts for turnover on the basis of amounts received and amounts paid, he shall exclude from his turnover: (a) any amount received after he is registered in respect of sales made while he was unregistered; and (b) any amount paid after he is registered in respect of purchases made while he was unregistered. 22. Amendment of registration (1) A registered dealer shall inform the Commissioner in the prescribed manner within one month, if he: (a) sells or otherwise disposes of his business or any part of his business or any place of business, or effects or comes to know of any other change in the ownership of the business; (b) discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the business for a period of more than one month; (c) changes the name, style, constitution or nature of his business; or (d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such registered dealer dies, his legal representative shall in like manner inform the said authority. (2) The Commissioner may, after considering any information furnished under this Act or otherwise received and after making such inquiry as he may deem fit, amend from time to time any registration. (3) An amendment of the registration made under sub- section (1) shall take effect from the date of contingency which necessitates the amendment whether or not information in that behalf is furnished within the time prescribed under sub-section (1). (4) Any amendment of a registration under this section shall be without prejudice to any liability for tax or penalty imposable or for any prosecution for an offence under this Act. (5) For the removal of doubts it is hereby declared that where a registered dealer: (a) effects a change to the nature of the goods ordinarily sold; (b) is affirm and there is a change in the constitution of the firm without dissolution thereof: or (c) is a trustee of a trust and there is a change in the trustees thereof: or (d) is a Hindu undivided family and the business of such family is converted into a partnership business with all or any of the family members as partners thereof: or (e) is a firm or a company or a trust or other organization, and a change occurs in the management of the organization, then merely by reason of the circumstances aforesaid,it shall not be necessary for the registered dealer to seek an amendment to the registration. 23. Cancellation of registration (1) Involuntary cancellation : Where — (a) a registered dealer who is required to furnish security under the provisions of this Act has failed to furnish or maintain such security; (b) a registered dealer has ceased to carry on any activity which would entitle him to be registered as a dealer under this Act; (c) an incorporated body is closed down or otherwise ceases to exist; (d) the owner of a proprietorship business dies leaving no successor to carry on the business; (e) in case of a firm or association of persons, it is dissolved; (f) registered dealer has ceased to be liable to pay tax under this Act; (g) a registered dealer knowingly furnishes a return which is misleading or deceptive in a material particular; (h) a registered dealer has committed one or more offences or contravened the provisions of this Act and the offence or contravention is, in the opinion of the Commissioner of sufficient magnitude that it is necessary to do so; or (i) the Commissioner, after conducting proper inquiries, is of the view that it is necessary to do so, the Commissioner may, after service of a notice in the prescribed form, cancel the registration of the dealer with effect from the date specified by the Commissioner in the notice. (2) Mandatory cancellation: Where — (a) a registered dealer has ceased to Carry on any activity which would entitle him to be registered as a dealer under this Act; (b) an incorporated body is closed down or otherwise ceases to exist; (c) the owner of a proprietorship business dies leaving no successor to carry on business; (d) in case of a firm or association of persons, it is dissolved; or (e) registered dealer has ceased to be liable to pay" tax under this Act; the registered dealer shall apply for cancellation of his registration to the Commissioner in the manner and within the time prescribed. (3) On receipt of such application, if the Commissioner is satisfied that the dealer has ceased to be entitled to be registered, he may cancel the registration. (4) If a registered dealer ceases to be registered, the Commissioner shall cancel the dealer’s registration with effect from a specified date. (5) If a dealer’s registration which has been cancelled under this section is reinstated as a result of an appeal or other proceeding under this Act, the registration of the dealer shall be restored and he shall be liable to pay tax as if his registration had never been cancelled. (6) If any registered dealer whose registration has been restored under sub-section (5) satisfies the Commissioner that excess tax has been paid by him during the period his registration was inoperative which but for the cancellation of his registration he would not have paid, then the amount of such tax shall be adjusted or refunded in such manner as may be prescribed. (7) Every registered dealer who applies for cancellation of his registration shall surrender with his application the certificate of registration granted to him and every registered dealer whose registration is cancelled otherwise than on the basis of his application shall surrender the certificate of registration within seven days of the date of communication to him of the date of the cancellation. (9) The Commissioner shall, at intervals not exceeding three months, publish in the Official Gazette such particulars as may be prescribed of registered dealers whose registration has been cancelled. (10) The cancellation of registration shall not affect the liability of any person to pay tax due for any period and unpaid as on the date of such cancellation or which is assessed thereafter notwithstanding that he is not otherwise liable to pay tax under this Act. 24. Consequences of de-registration (1) This section sets out the tax consequences arising if the registration of a registered dealer is cancelled. (2) Every person whose registration is cancelled shall pay in respect of all goods held on the date of cancellation an amount equal to the higher of — (a) the tax that would be payable in respect of those goods if the goods were sold at their fair market value on that date; or (b) the tax credit previously claimed in respect of those goods. (3) Where the dealer has accounted for turnover on the basis of amounts received and amounts paid, he shall include in the turnover of his final return: (a) any amount not yet received in respect of sales made while he was registered; and (b) any amount not yet paid in respect of purchases made while he was registered. 25. Registration during transition Every dealer who is: (a) registered under the Arunachal Pradesh Sales Tax Act 1999 at the time of commencement of this Act; and (b) whose turnover in the year preceding the commencement of this Act exceeds the taxable quantum, : is registered under this Act with effect from the notified date. 26. Approved road transporters and approved warehouses (1) Approved Road Transporter : Any person may apply to the Commissioner to be an Approved Road Transporter for the purposes of this Act if: (a) the person carries on a business and the business is or includes the transportation of goods by road; and (b) the value of goods transported (whether on his own behalf or on behalf of others) during a year is or is likely to exceed Rupees five lakh. (2) The approval may be given subject to such conditions as the Commissioner thinks fit. (3) The Commissioner may for reasons to be given in writing, withdraw or suspend the status of an Approved Road Transporter or impose conditions upon the continued approval of the person. (4) Obligations of transporters: If- (a) an Approved Road Transporter brings goods into Arunachal Pradesh, or any other transporter brings goods into Arunachal Pradesh by air or rail and tax is payable by the importer on the import of those goods, the Approved Road Transporter or other transporter must not release the goods into the possession of another person unless it receives adequate proof: (i) Of payment of the tax; (ii) that the goods are to be deposited directly into the Approved Warehouse; or (iii) that the goods are for delivery to a person outside Arunachal Pradesh; (b) a transporter (not referred to in paragraph (a) attempts to bring goods into Arunachal Pradesh on which tax is payable but has not been paid, it shall not bring the goods into Arunachal Pradesh. (5) Approved warehouses : Any person may apply to the Commissioner for permission to operate an Approved Warehouse, at a site specified in the application, for the purposes of this Act if: (a) the person carries on business and the business < is or includes the storage of goods; and (b) the value of goods stored (whether on his own behalf or on behalf of others) during the year is or is likely to exceed Rupees five lakh. The permission may be given subject to such conditions as the Commissioner thinks fit. (6) The operator of the Approved Warehouse shall: (a) accept into the warehouse only goods which have entered Arunachal Pradesh no more than 12 hours before their deposit into the Warehouse; (b) keep such records as may be prescribed concerning the origin, nature, value, quantity and ownership of the goods received into the Warehouse; (c) keep such records as may be prescribed concerning the destination of goods removed from the Warehouse; (d) not permit goods to remain in the Approved Warehouse for longer than one month; and (e) observe all other conditions imposed on the operation of an Approved Warehouse that may be prescribed and are required by the Commissioner under sub-section (5). (7) The Commissioner may for reasons to be given in writing withdraw or suspend the authority of a person to operate an Approved Warehouse or impose conditions upon the continued operation of the Approved Warehouse. (8) Notification of changes of status. A person who is the operator of an Approved Warehouse or who is an Approved Road Transporter shall inform the Commissioner within one month, if he: (a) sells or otherwise disposes of his business or any part of his business or any place of business; (b) discontinues his business or changes his place of business or warehouse, or opens a new place of business; (c) changes the nature of his business; or (d) enters into partnership or other association in regard to his business or adds, deletes or changes the particulars of the persons having interest in business; and if any such person dies, his legal representative shall in like manner inform the said authority. (9) Mandatory cancellation: Where — (a) a person has ceased to carry on any activity which would entitle him to be approved as a Road Transporter or be permitted to operate an Approved Warehouse under this Act; (b) an incorporated body is closed down or otherwise ceases to exist; (c) the owner of a proprietorship business dies leaving no successor to carry on business: (d) in case of a firm or association of persons, it is dissolved; or the person shall apply to the Commissioner for cancellation of his approval or permission in the manner and within the time prescribed. (10) Where a person who is currently an Approved Road Transporter or who has permission to operate an Approved Warehouse applies for the termination of that approval or permission, the Commissioner shall terminate the approval and withdraw the permission subject to such conditions as he deems fit. 27. Security from certain class of dealers, transporters, warehouses and other persons (1) The Commissioner may as a condition of: (a) registering a person as a dealer; (b) approving a person as an Approved Road Transporter; (c) permitting a person to operate an Approved Warehouse; or (d) making a refund under section 40; require a person or prescribed class of persons to furnish security for the proper performance of their responsibilities under this Act in the prescribed amount, in the prescribed manner and within such time as may be prescribed. (2) Notwithstanding sub-section (1), the Commissioner may increase, vary, reduce or waive the prescribed amount of the security, having regard to — (a) the nature and size of the activities of the person; (b) the amount of any tax, interest or penalty for which the person may be or is likely to become liable at any time under this Act; (c) the creditworthiness of the person; (d) the nature of the security; and (e) any other matter which the Commissioner considers relevant. (3) Where the security or additional security furnished by a person is in the form of a surety bond and the surety dies or becomes insolvent, the person shall within one month of the occurrence of such event, inform the authority granting the Commissioner and shall within three months of such occurrence, execute a fresh surety bond. (4) Where the surety bond has been executed by another registered dealer and the dealer’s registration is either cancelled or he has closed down his business, the person shall furnish a fresh security as may be prescribed or in the manner as stated in sub-section (3). (5) The Commissioner may, for good and sufficient cause, order the forfeiture of the whole or any part of the security furnished by a person. (6) Where the security furnished by any person is forfeited in whole or is rendered insufficient, he shall furnish a fresh security of the requisite amount or, as the case may be, shall make up the deficiency in such manner and within such period as may be specified. *[Exceptions:- (a) The Government Departments, CSD Canteens of Military and Para Military forces and 1 00% Government owned Corporations, Societies and autonomous bodies are exempted from furnishing of security. (b) The dealers that were registered under Arunachal Pradesh Sales Tax Act, 1999, whose turnover exceeded Rs. 5.00 lakhs need not furnish additional security.] *[Inserted by 2006 Amd Act (Act no 7 of 2006) s.4] CHAPTER V. RETURNS 28. Periodical payment of tax and furnishing of returns (1) Dealers' returns: Every dealer who is liable to pay tax under this Act shall furnish Commissioner with such returns for each tax period, by such dates as may be prescribed and in the prescribed form. (2) lmporters' returns: Every importer shall furnish the Commissioner with such returns for each import liable to tax under section 3 by such dates as may be prescribed and in the prescribed form. (3) Exception returns : Every transporter, importer, operator of an Approved Warehouse or other person who is liable to pay a penalty under section 26 shall furnish the Commissioner with a return in the prescribed form within 7 days of the occurrence of the event triggering the liability to pay the penalty. 29. Power to require other returns In addition to the returns specified in section 28 of this Act, the Commissioner may require any person, whether a registered dealer or not, to furnish (whether on that person's own behalf or as an agent or trustee) him with such other returns in the prescribed form as, and when, the Commissioner requires. 30. Correction of deficiencies (1) lf, within 4 years of the making of an assessment, any person discovers a mistake or error in any return furnished by him under this Act, and he has a result of the mistake or error paid less tax than was due under the Act, he shall, within one month after the discovery furnish a revised return and pay the tax owed and interest thereon. (2) lf, within 4 years of the making of an assessment, any person discovers a mistake or error in any return furnished by him under this Act, and he has a result of the mistake or error paid more tax than was due under the Act, he may lodge an objection against the assessment in the manner and subject to the conditions stipulated in section 75. 31. Signing returns (1) Every return under this Chapter shall be signed and verified - (a) in the case of an individual, by the individual himself, and where the individual is absent from lndia either by the individual or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on this behalf; (b) in the case of a Hindu undivided family, by a Karta and where the Karta is absent from lndia or is mentally incapacitated from attending to his affairs, by any other adult member of such family; (c) in the case of a company or local authority, by the principal officer thereof ; (d) in the case of a firm, by any partner there of not being a minor; (e) in the case of any other association, by any member of the association or persons; and (f) in the case of a trust, by the trustee or any trustee; add (g) in the case of any person, by some person competent to act on his behalf. (2 For the purposes of sub-section (1) the expression "principal office' shall have the meaning assigned to it under section 2(35) of the income Tax Act, 1961 (5 of 1961). (3) For the purposes of this Act, any return signed by a person who is not authorized under sub- section (1) shall be treated as if no return has been furnished. CHAPTER VI. ASSESSMENTAND PAYMENT OF TAX, INTEREST AND PENALTI ES AND MAKING REFUNDS 32. Assessment of tax, interest or penalty No claim may be made by the Commissioner for the payment by a person of an amount of tax, interest or penalty or other amount in the nature of tax, interest or penalty due under this Act except by the making of an assessment for the amount. 33. Self assessment (1) Where a return is furnished by a person as required under sections 28 or 29 which contains the prescribed information and complies with the requirements of this Act and the rules - (a) the Commissioner is taken to have made, on the day on which the return is furnished, an assessment of the tax payable of the amount specified in the return; (b) the return is deemed to be a notice of the assessment and to be under the hand of the Commissioner; and (c) the notice referred to in paragraph (b) is deemed to have been served on the person on the day on which the Commissioner is deemed to have made the assessment. (2) No assessment shall arise under sub-section (1), if the Commissioner has already made an assessment of tax in respect of the same tax period under another section of this Act. 34. Commissioner assessment of tax payable (1) lf any person - (a) has not furnished returns required under this Act by the prescribed date; (b) has furnished incomplete or incorrect returns; or (c) has furnished a return which does not comply with the requirements of this Act; Or for any other reason the Commissioner is not satisfied with the return furnished by a person, the Commissioner may assess or re-assess to the best of his judgment - (a) the amount of net tax due for a tax period; and (b) the amount of tax due for the import of goods. (2) Where the Commissioner has made an assessment under this section, the Commissioner shall forthwith serve on that person a notice of assessment of the amount of any additional tax due for that tax period nor n respect of the import of any goods. (3) Where the Commissioner has made an assessment under this section and further tax is assessed as owed, the amount of further tax assessed b due and payable on the same date as the date on which - (a) the net tax for the tax period was due; and (b) the amount of tax in respect of the import of the goods was due. Explanation. This section ensures that interest accrues on the unpaid amount from the time when the deficiency arose, rather than the date of making the assessment or re-assessment. 35. Assessment of penalty (1) Where the Commissioner has reason to believe that a liability to pay an administrative penalty under this Act has arisen, the Commissioner shall make and serve on the person an assessment of the penalty that is due under this Act. (2) The amount of any penalty assessed under this section is due and payable on the date on which the notice of assessment is served by the Commissioner. (3) Any assessment made under this section shall be without prejudice to prosecution for any offence under this Act. 36. Limitation on assessment and reassessment ('l) Unless the Commissioner has reason to believe that tax was not paid by reason of fraud or evasion on the part of the person, no assessment or re-assessment shall be made by the Commissioner after the expiry of four years from - (a) the date that the person furnished a return under section 28; or (b) the date on which the Commissioner made an assessment of tax for the tax period or in respect of the import of goods, whichever is the earlier. (2) Notwithstanding sub-section (1 ), the Commissioner may make an assessment of tax within one year after the date of any decision of the Appellate Tribunal or court where the assessment is required to be made in consequence of, or to give effect to, a decision of the Appellate Tribunal or court which requires the re-assessment of the person. 37. Delay to collection of assessed tax and penalties (1) Subject to sub-sections (2) and (4), where an amount of tax or penalty has been assessed under sections 34 or 35, the Commissioner may not proceed to enforce payment of the amount assessed until one month after the date of service of the notice of assessment. (2) Where a person has made an objection to an assessment or part of an assessment in the manner provided in section 75, the Commissioner may not enforce the payment of any amount in dispute under that assessment until the objection is resolved by the Commissioner. (3) Nothing in this section shall stay any proceedings by the Commissioner or before a court for the recovery of - (a) any amounts due under this Act that are not the subject of a dispute before the Commissioner; or (b) any amounts due under this Act where the person has made an appeal to the Appellate Tribunal. (5) Notwithstanding sub-section (1), where an amount of tax or penalty has been assessed by the Commissioner and the Commissioner is of the opinion that there is a real likelihood that it may not be possible to recover the amount assessed if collection is delayed, the Commissioner may specify a date in the notice of assessment as the date on which collection of the amounts due and payable may commence which is earlier than one month after the date of service of the notice of assessment. 38. Manner of payment of tax, penalties and interest Every person liable to pay tax, interest, a penalty or any other amount under this Act shall pay the amount to the Government Treasury of Arunachal Pradesh at a branch in Arunachal Pradesh of the Reserve Bank of lndia, a branch in Arunachal Pradesh of a bank prescribed under the rules, at a border check-post set up under the Act, or at such other place as may be prescribed. 39. Order of application of payments Where a person owes to the Commissioner tax, interest, or penalty and the person pays to the Commissioner or the Commissioner recovers some but not all of the amounts owed by the person, the amounts shall be treated as reducing the person's obligations to pay - (a) interest; (b) penalty; (c) tax owed under this Act; (d) interest, penalty and tax owed under the Central Sales Tax Act, 1956 (74 ot 1956) ; in that order. 40. Refunds (1) Subject to the other provisions of this section and the rules, the Commissioner shall refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him. (2) Before making any refund, the Commissioner shall first apply such excess towards the recovery of any other amount due under this Act or under the Central Sales Tax Act, 1956 (74 of 1956). (3) Subject to sub-section (4), any amount remaining after the application referred to in sub- section (2) shall be at the election of the dealer, either - (a) refunded to the person within one month after the date on which the return was furnished or claim was made for the refund; or (b) carried forward to the next tax period as a tax credit in that period. (4) Where the Commissioner has issued a notice to the person under section 59 advising him that an audit, investigation or inquiry into his affairs will bounder taken, the amount must be carried forward to the next tax period as a tax credit in that period (5) The Commissioner may, as a condition of the payment of a refund, demand security from the person pursuant to the powers conferred in section 27. (6) Notwithstanding anything contained in this section, where - (a) a registered dealer has sold goods to an unregistered person; and (b) the price charged for the goods includes an amount of tax payable under this Act; (c) the dealer is seeking the refund of this amount or to apply this amount under sub-section (3)(b); no amount shall be refunded to the dealer or may be applied by the dealer under sub- section (3Xb) unless the Commissioner is satisfied that the dealer has 'refunded the amount to the purchaser. (7) For the avoidance of doubt, where - (a) a registered dealer has sold goods to another registered dealer;or (b) the price charged for the goods is expressed not to include an amount of tax payable under this Act; the amount may be refunded to the seller or may be applied by the dealer under sub-section (3)(b) without the dealer being required to refund an amount to the purchaser. Explanation'. Where the goods have been sold to another registered dealer, the Commissioner may reassess the buyer to deny the amount of the excess tax credit claimed, consequent upon a refund of tax made to a seller. Where the seller has not sought to pass on the tax to the buyer, a refund may be made. 41. Power to withhold refund in certain cases (1) Where any proceeding under this Act is pending which would, if successful entitle the person to a refund, and the Commissioner is of the opinion that payment of such refund is likely to adversely affect the revenue and that it may not be possible to recover the amount later the Commissioner may withhold the refund until the proceedings or the audit have been concluded. (2) Where a refund is withheld under sub-section (1), the person shall be entitled to interest as provided under sub-section (1) of section 44 it as a result of the appeal or further proceeding, or any other proceeding he becomes entitled to the refund. 42. Collection of tax only by registered dealers (1) No person who is not a registered dealer shall collect in respect of any sale of goods by him in Arunachal Pradesh any amount by way of tax under this Act and no registered dealer shall make any such collection except in accordance with this Act and the rules made there under and at the rates specified under this Act. (2) Tax collected by a person who is not a registered dealer shall not be refunded and shall stand forfeited. 43. Refund of tax for embassies, officials, international and public organizations (1) The bodies to be listed in the Sixth Schedule shall be entitled to claim a refund of input tax on goods purchased in Arunachal Pradesh or imported into Arunachal Pradesh, subject to such restrictions and conditions as may be prescribed. (2) Any person entitled to a refund under subsection (1) may apply to the Commissioner in the manner and within the time prescribed. 44. Interest (1) A person entitled to a refund under this Act, shall be entitled to receive, in addition to the refund, simple interest at a rate not less than 6 per cent per annum and not exceeding 12 per cent per annum, as may be notified from time to time, computed ort a daily basis from the later of - (a) the date that the refund was due to be paid to the person; or (b) the date that the overpaid amount was paid by the person, until the date on which the refund is given. The interest shall be calculated on the amount of refund due after deducting there from any tax, interest, penalty or any other dues under this Act or under the Central Sales Tax Act, 1956 (74 of 1956). lf, the amount of such refund is enhanced or reduced, as the case may be, such interest shall be enhanced or reduced accordingly. Explanation: lf the delay in granting the refund is attributable to the said person, whether wholly or in part, the period of the delay attributable to him shall be excluded from the period for which the interest is payable. (2) When a person is in default in making the payment of any tax, penalty or other amount due under this Act, he shall in addition to the amount assessed, be liable to pay simple interest on such amount at a rate not less than 12 per cent per annum and not exceeding 24 per cent per annum, as may be notified from time to time, computed on a daily basis, from the date of such default for so long as the continues to make default in the payment of the said amount. (3) Where the amount of tax including any penalty due is wholly reduced, the amount of interest, if any, paid shall be refunded, or if such amount is varied, the interest due shall be calculated accordingly. (4) Where the collection of any amount is stayed by the order of the Appellate Tribunal or any court and or authority and the order is subsequently vacated, interest shall be payable for any period during which such order remained in operation. (5) The interest payable by a person under this Act may be collected as tax due under this Act and shall be due and payable once the obligation to pay interest has arisen. CHAPTER VII. RECOVERY OF TAX, INTERESTAND PENALTIES 45. Recovery of tax (1) The amount of any tax, interest, penalty or other amount due under this Act shall be paid by the person liable therefore in the manner prescribed in section 38 and a notice of assessment served on the person for such an amount shall constitute a final demand for payment of the amount stated in the assessment by the time stipulated in the assessment. (2) Any amount of a tax, interest or penalty, composition money or other amount due under this Act which remains unpaid, shall be recoverable as arrears of land revenue. (3) Where security, other than in the form of surety bond, has been furnished under the Act the Commissioner may, for reasons to be recorded in writing, recover any amount of tax, interest, penalty, composition money or other amount due or part thereof by ordering the forfeiture of the whole or any part of the security. (4) Where any security tendered for the purposes of this Act is to be sold, it shall be sold in the manner stipulated in section 64. 46. Continuation of certain recovery proceedings Where an assessment or notice of demand in respect of any tax, penalty or other amount payable under this Act (hereinafter in this section referred to as "government dues") is served upon any person and any objection or appeal is initiated by the person against the assessment or demand for such government dues then - (a) if the objection or appeal is disallowed in whole or in part, any recovery proceedings taken for the recovery of such government dues before the making of the objection or appeal, may, without the service of any fresh assessment or notice of demand, be continued from the stage at which such recovery proceedings stood immediately before the person made the objection or appeal; and (b) where such government dues are reduced in any objection or appeal- (i) it shall not be necessary for the Commissioner to serve upon the person a fresh assessment or notice of demand; and (ii) the Commissioner shall give intimation of such reduction to him and to the person with whom recovery proceedings are pending. 47. Special mode of recovery (1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time or from time to time, by notice in writing, a copy of which shall be forwarded to the person at his last known address, require, (a) any person from whom any amount of money is due, or may become due, to the person (in this section called "the taxpayer") liable to pay tax, interest or penalties under this Act on whom notice has been served under section 45(1), or (b) any person who holds or may subsequently hold money for or on account of the taxpayer, to pay to the Commissioner, either forthwith upon the money becoming due or being held or within the time specified in the first mentioned notice (but not before the money becomes due or is held as aforesaid) so much of the money as is sufficient to pay the amount due by the taxpayer in respect of the arrears of tax, interest and penalty under this Act, or the whole of the money when it is equal to or less than that amount. Explanation: For the purposes of this sub- section, the amount of money due to a taxpayer from, or money held for or on account of a taxpayer by any person, shall be calculated by the Commissioner after deducting there from such claims, if any, lawfully subsisting, as may have fallen due for payment by such taxpayer to such person. (2) The Commissioner may amend or revoke any such notice or extend the time for making any payment in pursuance of the notice. (3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the taxpayer, and the receipt thereof by the Commissioner shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount specified in the receipt. (4) Any person discharging any liability to the taxpayer after receipt of the notice referred to in this section, shall be personally liable to the Commissioner to the extent of the liability discharged or to the extent of the liability of the dealer for tax and penalty, whichever is less. (5) Where a person to whom a notice under this section is sent, proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the taxpayer or that he does not hold any money for or on account of the taxpayer, then, nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the Commissioner. (6) Any amount of money which the aforesaid person is required to pay to the Commissioner, or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as if arrears of land revenue. (7) The Commissioner may apply to the court in whose custody there is money belonging to the taxpayer for payment to him of the entire amount of such money or if it is more than the tax, interest and penalty, if any, due, an amount sufficient to discharge such tax and the penalty. *[47A .(1) (a) Every person other than an individual, a Hindu Undivided Family, a firm or a company not under the control of the Government, responsible for making any payment of discharging any liability on account of any amount purporting to be full or part payment of sales price or consideration for the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract shall, deduct at the time of credit to the account of or payment to the dealer (hereinafter referred to as "contractor") of such amount in cash, by cheque, by adjustment or in any other manner, an amount calculated at the rate of twelve and half paise in the rupee, from such sum towards part or, as the case may be full satisfaction of the tax payable under this Act on account of total value of such works contract. (b) Where on an application being made by any contractor in this behalf , the Prescribed Authority is satisfied that any works contract under reference is separable and involves only labour and services and accordingly, justifies deduction of tax on a part of the sum payable in respect of any works contractor, as the case may be, justifies no deduction of tax at all, he shall, after giving the contractor a reasonable opportunity of being heard, grant him such certificate as may be appropriate. (c) Any person entering into any contract with any contractor for transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract shall furnish within fifteen days from the date of signing of the contract such information as may be prescribed to the Prescribed Authority under whose jurisdiction the contractor's place of business is situated. Failure to do so shall entail a penalty not exceeding five hundred rupees per day of default after affording such person a reasonable opportunity of being heard. (2) Every person responsible for paying sale price or consideration or any amount purporting to be the full or part payment of sale price or consideration in respect of any sale or supply of goods liable to tax under this Act to the Government or Corporation, Board, Authority, Undertaking or any other body by whatever name called, owned, financed or controlled wholly or substantially by the Government, at the time of credit to the account of or payment to the payee of such amount in cash, by cheque, by adjustment or in any other manner, whatsoever, shall deduct an amount calculated at the rate as may be specified in the Schedule from such sum towards full satisfaction of the tax payable under this Act on account of total sale price of such sale or supply. (3) Notwithstanding anything contained in any other Law for the time being in fs;6s, every person mentioned in sub-section (1) and sub-section (2) responsible for paying sale price in respect of any works contract or sale or supply of goods shall not enter into such transaction unless the contractor, or seller or supplier, as the case may be, produces an authenticated copy of the certificate of registration under this Act or furnishes an undertaking for getting himself registered and any such contractor, or seller or supplier who is not so registered under this Act shall not be paid by the said responsible person any amount in respect of the sale or supply, before he gets himself registered under this Act and submits an authenticated copy of certificate of registration. (4) Any tax deducted under this section shall be paid into the Government account within such time and in such manner accompanied with such documents and statements of accounts as may be prescribed. (5) The person making any deduction of tax under this section and paying it into the Government account shall issue to the payee a certificate of tax deduction and payment in such form and manner and within such time as may be prescribed. (6) Any deduction made in accordance with the provisions of this section and credited into the Government account, shall be treated as payment of tax on behalf of the person from whose bills and invoices, the deduction has been made and credit shall be given to him for the amount of tax finally assessed or determined as being payable by the concerned person in the assessment for the relevant assessment year and any amount deducted in excess of the tax so assessed or determined shall be refundable in accordance with the provisions of this Act. (7) The person responsible for deduction of tax shall within the prescribed time after the end of each year, file a return in the prescribed form to the Prescribed Authority. (8) No interest or penalty shall be imposed or no recovery proceedings against the dealer or payee shall be initiated in respect of deduction of tax under this section. (9) Where the amount has not been deposited after deduction, such amount and any other sum which may be payable under this section shall be charged upon, all the assets of the person concerned who made the deduction or who is liable to pay other amount and shall be recoverable from him as arrears of land revenue : Provided that no recovery proceedings shall be drawn up by the Prescribed Authority having jurisdiction over the person concerned without prior approval of the Commissioner. (10) lf any person as referred to in sub-section (1), or sub-section (2) fails to make the deduction or after making the deduction fails to deposit the amount so deducted into the Government account, the Prescribed Authority may, after giving such person a reasonable opportunity of being heard, by an order in writing, direct that such person shall pay, by way of penalty, a sum not exceeding twice the amount deductible under this section besides tax deductible but not so deducted and, if deducted, not so deposited into the Government account.] *[inserted by 2007 Amd Act (Act no 3 of 2007)s.3. 48. Transfer of assets during pendency of proceedings void Where, during the pendency of any proceedings under this Act, any person creates a charge on or parts with the possession by way of sale, mortgage, gift or exchange or any other mode of transfer whatsoever, any of his assets in favour of any other person for less than full consideration, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by such person as a result of the completion of the said proceedings. CHAPTER VIII. ACCOUNTSAND RECORDS 49. Records and accounts (1) Every- (a) dealer; (b) person on whom a notice has been served to furnish returns under section 29; (c) transporter; and (d) operator of a warehouse; shall prepare and retain sufficient records to allow the Commissioner to readily ascertain the amount of tax due under this Act, and to explain all transactions, events and other acts engaged in by the person that are relevant for any purpose of this Act. (2) Not with standing the generality of sub-section (a) every dealer shall preserve a copy of all tax invoices issued by him; (b) every dealer shall preserve the original of all tax invoices received by him; and (c) every person who has paid an amount of tax, interest, penalty or other amount owed under this Act, shall preserve a copy of the challan evidencing the making of the payment. (3) The Commissioner may prescribe the manner and form in which accounts and records are to be prepared. (4) lf the Commissioner considers that such records are not sufficiently clear and intelligible to enable him to make a proper check of the obligations required of the person under this Act, he may require such person by notice in writing to keep such accounts (including records of purchase and sales) as may be specified therein. (5) The Commissioner may, by notification in the official Gazette, direct any class of dealers, transporters or operators of warehouses to keep such accounts (including records of purchases and sales) as may be specified in the notification. (6) Every person required to prepare or preserve records and accounts shall retain the required records and accounts for at least five years after the conclusion of the events or transactions which they record. 50. Accounts to be audited in certain cases lf in respect of any particular year, the gross turnover of a dealer exceeds Rupees fifty lakh or such other amount' as may be prescribed, then such dealer shall get his accounts in respect of such yea( audited by an accountant within six months from the end of that year and obtain within that period a report of such audit in the prescribed form duly signed and verified by such accountant and setting forth such particulars as may be prescribed. A true copy of such report shall be furnished by such dealer to the Commissioner by the date prescribed. 51. Tax invoices (1) Tax invoice for sales. A registered dealer making a sale liable to tax under this Act shall, at the request of the purchaser, provide the purchaser at the time of sale with a tax invoice containing the particulars specified in sub-section (2) and retain a copy thereof ; Provided that a tax invoice shall not be issued by a dealer who - (a) is specified in Fifth Schedule; (b) elects to use a simplified accounting method; or (c) is making the sale in the course of interstate trade or commerce or export; Provided further that not more than one tax invoice shall be issued for each sale. Provided further that if an invoice has been issued under the provisions of Central Excise Tariff Act, 1985 (5 of 1986), it shall be deemed to be a tax invoice if it contains the particulars specified in sub-section (2). (2) The tax invoice issued under sub-section (1) shall contain the following particulars on the original as well as copies thereof - (a) the words 'Tax invoice ‘ in a prominent place; (b) the name, address and registration number of the selling registered dealer; (c) the name and address of the purchaser; (d) an individual pre-printed number and the date on which the tax invoice is issued; (e) description, quantity, volume and value of goods sold and services provided and the amount of tax charged thereon indicated separately; (f) the signature of the selling dealer