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Section7
The Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005)

Section 7

In force Act 3 of 2005 As on 16 Oct 2026

Read from the scanned gazette. India Code publishes no text for this Act, so the text below was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Act 3 of 2005 Cited by 4 provisions

Read from the scanned gazette. India Code publishes no text for this Act, so this text was read from the Government's own scan by machine and split into sections by its numbering. It has not been checked against the page word by word. Where it matters, read the scan. Read the scan.

Section 7 of the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005). 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;

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 com iale there (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.

Section 7, The Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005) (Act 3 of 2005).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Sales Tax Act s. 3 When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce
  2. Central Sales Tax Act s. 4 When is a sale or purchase of goods said to take place outside a State
  3. Central Sales Tax Act s. 5 When is a sale or purchase of goods said to take place in the course of import or export

Referred to by 4

  1. s. 5
  2. s. 8
  3. s. 9
  4. s. 85

Questions about Section 7

How do I find court cases under Section 7 of the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005) 7, section 7 Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005), section 7 of the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 7 of the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005), and has it changed?

Its own text turns on Central Sales Tax Act 3 (When is a sale or purchase of goods said to take place in the course of inter-State trade or commerce), Central Sales Tax Act 4 (When is a sale or purchase of goods said to take place outside a State), Central Sales Tax Act 5 (When is a sale or purchase of goods said to take place in the course of import or export), so none of them can safely be read on its own. 4 other provisions in this corpus refer back to it.

When was the Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005) enacted?

Arunachal Pradesh Goods Tax Act, 2005 (Act No. 3 of 2005) was enacted in 2005 as Act 3 of 2005. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/dafecbad-002b-45ec-a9e3-cff9f41d3dc4.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/e6a37554-c8f3-4f37-8fb9-667c562b0921/content). This page is not a substitute for legal advice.