The ARUNACHAL PRADESH SALES TAX ACT, 1999 (ACT NO. 5 OF 1999)

THE ARUNACHAL PRADESH SALES TAX ACT, 1999  
(ACT NO. 5 OF 1999) 
AN 
ACT 
to provide for the levy of tax on sale of goods in the  State of 
Arunachal Pradesh. 
 
WHEREAS the Governor of Assam under the provisions of section 
92 of the Government of India  Act, 1935 extended the application 
of the Assam Sales Tax Act, 1947 (Act 17 of 1947) by notification 
No. Ex. Misc/5/48-AD dated 2nd February, 1948 to the EXCLUDED 
AREAS later came to be known as North  East Frontier Agency 
(NEFA) now called as Arunachal  Pradesh and the law as it stood 
on the date of extension in 1948 continued to be in force till date to 
Arunachal Pradesh and no changes in the form of amendments to 
suit the local requirements were made. The Assam Act also stood 
repeated in 1993. 
 
WHEREAS with a view to provide for orderly  management of the 
sale tax system and regulating the sales of goods within the State 
of Arunachal Pradesh and also keeping in view the definition of tax 
on sale or purchases of goods in terms of C1 (29A) of  366 of the 
Constitution of India, it is expedient to provide a comprehensive law 
to meet the local requirements and to take more effective measures 
for levying of a tax on the sale of goods within the State  of 
Arunachal Pradesh ; 
 
Be it enacted in the fiftieth year of the Republic of India as follows: 
 
Short Title Extent and Commencement. 
1. (1) This Act may be called the Arunachal Pradesh Sales Tax Act, 
1999. 
 (2) It extends to the whole of Arunachal Pradesh. 
(3) It shall come into force on such date as the  State Government 
may, by notification in the official Gazette, appoint. 
 
NOTE: 
[ In view of the provisions of section 106 of the Arunachal Pradesh 
Goods Tax Act,2005 ( Act no 3 of 2005)  Which 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),the said Act namely , The Arunachal Pradesh Sales 
Tax Act, 1 999 (Act 5 of 1999), has been repealed  and no longer 
exist in statutes books. 
 
 
 
 
 
 
 
 

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