Arunachal Pradesh Goods Tax Act, 2005
No: 3 Dated: Mar, 16 2005
THE ARUNACHAL PRADESH GOODS TAX ACT, 2005
(ACT NO. 3 OF 2005)
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, trade, 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.
(l) "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" means —
(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.