Applicability of the provisions of the Arunachal Pradesh Goods Tax Act, 2005

Subject to the provisions of this Act and rules made thereunder, wherever the provisions of this Act are silent, the relevant sections of the Arunachal Pradesh Goods Tax Act, 2005 and the rules made thereunder, orders, notifications issued thereunder shall mutatis mutandis apply to an importer in respect of entry tax levied and payable under this Act, as if those sections were mutatis mutandis incorporated in this Act and the rules framed and orders and notification issued under those sections were mutatis mutandis issued under the relevant sections so incorporated under this Act.