Amendment ofsection 4 : — Arunachal Pradesh Goods Tax (Amendment) Act, 2023

3. Amendment ofsection 4 : (i) ln the princlpalAct. ln section 4, rn sub-section ('1) for clause (c), thlfo owing shall be substituted namely,- "(c) in respect of goods specified in the Fourth Schedule, at the first potnt of sale of such goods withan the state, at the rate or rates specified theretn : Explanation 1 - When an Oil Company, as may be specified in the rules, sells any petroleum product other than Crude oil mentioned in the Fourth Schedule to another oil company tor the purpose for re-sale by the latter, such inter-se sale between the Oil Companjes shall not be deemed to be ihe first point of sale in the State but the sale by the purchasing ojl company to another person not being an oil 66mpany, hll b dd fl it py shall be deemed to be the flrst point of sale in the State for the purpose of levy of tax under this clause which shall be subject to such conditions as may be prescribed. The purchasing oil company shall pay tax on the sale of such goods under this Act. Explanation2 -Atax on sale ofgoods specified in the Fourth Schedule, shallbe levied and collected on the Maximum Retaii Price in respect of such goods forwhich the Maximum RetailPrice has been made as the base of levy against such goods rn the said Schedule. For this purpose, the base of levy of tax shall be such "Maximum Retaii Price". (ii) aftersub-section (1), thefollowing new sub-sections (1A), (18), (1C), (1D)and (1E)shal be inserted, as under.- (1A) NOtWithStanding anything contarned in lhisAct, the retail 'on' license holder for potable liquor mentionedintheFourth-Schedule'exceptcountrysplrit'shallpayoutputtaxonsalemade be eligible for set-off of the potable liquor from bonded by him at the applicable rate specified therein and he shall by him pp amount ot tax paid by him at the time of purchase of such warehouse. (1B) Notwithstanding anything contained in this Act' in case of potable liquor mentioned in the FourthSchedule,exceptcountryspirit,ifthefirstSaleofSuchitemsismadebyamanufacturer orbottlingunitordistilleriesorbreweries(hereinafterreferredtoaSselleolocatedwithinthe state,thebondedwarehouselicenseeoranyotherdealer,whopurchasessuchitemsfrom suchseller,shallbeliabletopaytaxonpurchaseofsuchitemsonthepriceconsideration li another dealer purchasin including excise duty. Sucn LonOeo warehouse ofsuchitemsonthepriceconsideration licensee or any other dealer purchasing suchitemsshallmakepre.paymentofthetaxpayableunderthisActelectronicallyintothe hll d hand over ppypyy Government Account in the prescribed manner by a separate challan and hand over one copyofthechallantothestateExciseauthoritybeforeissuanceoftansportpermltofliquor andalsohandoveracopyofthechallantosuchSel|erbeforeremovalofsuchitemsfromthe possession of the seller' (1c)NotwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe FourthSchedule'exceptcountryspirit,ifthefirstsaleofsuchitemsiSmadebyanimporter b libl t th ta sale of FourthScheduleexceptcountryspirit,ifthefirstsaleofsuchitemsiSmadebyanimporter or bonded warehouse licensee inside the state, he shall be liable to pay the tax on sale of such items. such importeror bondedwarehouse licensee shall, before importing a consignment ofliquorinSidetheState,depositanamountinadvanceequivalenttotheamountoftaxon theestimatedsalepriceofsuchliquor.lnthecaseofStocktransfer,nogrossprofitShallbe consideredforthepurposeofcomputingtheestimatedsaleprice.Suchamountshallbe depositedelectronicallyintotheGovernmentAccountintheprescribedmannerbyaseparate t f pypyp challan and one copy o{ such challan, along with the challan showing pre-payment of excise duty,shallbehandedovertotheStateExciseauthoritybeforeissuanceofimportpermitof liquor Provided that a bonded warehouse licensee shall not purchase from another bonded warehouselicenseeormakesaletoanotherbondedwarehoUselicenseewithintheState. (,1D)NowvithstandinganythingcontainedinthisAct,abondedwarehouselicenseeoranyother dealer,whopurchasessuchitemsfromamanufacturerorbottlingunitordistilleriesor i libl t t on his purchase or an dealer,whopurchasessuchitemsfromamanufacturerorbottlingunitordistiller breweries (hereinafter referred to as seller) and is liable to pay tax on his purchase l' d or an importer or bonded warehouse licensee' who is liable to pay tax Ril P i on his sale' under this section, as the case may be, shall, pay tax on Maximum Retail Price (MRP) basis without any deduction, at the rate specified in the Fourth Schedule' provided that the bonded warehouse licensee or any other dealer, who purchases such itemsfromsuchsellerwhohasbeengrantedpartialtaxexemptionunderlndustriallncentive f t th titd sal shall deposit an amount in advance;quivalent to the amount onunderlndustriallncentive of tax on the estimated sale priceofsuchliquorminusEx.brewerypriceorEx-Distilleryprice,asthecasemaybe. Explanation_Amanuf,acturerorbottlingunitordistilleriesorbrewerieswhohasbeengranted partialtaxexemptionunderlndustriallncentiveshallcollecttaxonEx-brewerypriceorEx. Distilleryprice,aSthecasemaybe,fromthebondedwarehouselicenseeoranyother dealer'whopurchasessuchitemsfromthemattheratespecifiedintheFourthSchedule. (1E)NotwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe (csD otwithstandinganythingcontainedinthisAct,incaseofpotableliquormentionedinthe Fourth schedule, excepicountry spirit, a canteen stores Depot bonded warehouse (csD), which sells such items to a unit Run canteens (uRCs) or any other person, shall be deemed to be the first point seller liable to pay tax on such sale, inespective of whether such canteen StoresDepotbondedwarehouse(CSD)importssuchitemsfromoutsidetheStateor ithi p()p purchases such items from a manufacturer or bottling unit or distilleries or breweries within the State. lf no such CSD exists in the State then Unit Run Canteens (URCS) importing such . items from outside the State or purchases such items from a manufacturer or bottling unitor distitteries or breweries within the State shall be deemed to be the first point seller liable to pay tax on such sate. The Unit Run Canteens (URCs) or any other person while depositing the excise dutv shaI arso deposit the tax payabre under thisActinto the GovernmentAccount bhf fth (URcs), on beharf as ofthe the canteen stores Depot bonded warehouse (cSD) ase ""iO"J or unit Run c".;;;;. case may be, in the pr"".riO"J ,.*nr".. b-y " ""prr"t" "h"l/an nded warehouse o one copy of and hand over Excise authority , by " ""pr it the cha,an to the canteen stores oepotionded rrt hl/an warehouse or to the state before issuance of tmport permit oif iquor provided canteens (uRcs) ) that such Canteen Stores Depot bonded warehouse (CSD) or Unit Run (CS inside the state sha,,"t o"lro,rJt" make purchase e k warehouse the state sha,, t o lro,rJt make purchase from a bonded licensee or to make sale to a UonOeO aretros" I " p or to make sale to a UonOeO waretrou-s" Icens"e,,.

Section 3