THE TRIPURA VALUE ADDED TAX RULES; 2005 — The TRIPURA VALUE ADDED TAX ACT, 2004

THE TRIPURA VALUE ADDED TAX RULES; 2005 Rules Page] 131 1_ Short title and Commencement 2. Definitions 131 3 Liability to pay tax Input Tax Credit on purchase of inputs used for production of taxable goods Claim of Input Tax cedit on purchase of taxable goods Input tax credit 133 4 134 5_ 135 6. 136 7_ Deduction of Tax at source 139 8 Authorities to assist the Commissioner 140 9. Tribunal 10. Registration of Dealers 11_ Information in regard to submitting application for registration_ 12. Certificate of Registration 13. Display of Registration certificate 14_ Treatment and replacement of registration certificate issued earlier under the Tripura Sales Tax Act;, 1976 or The Tripura Purchase Tax Act, 1990. 15. Display of Signboard 16. Information in respect of changes requiring amendment of certificate of registration 17 . Registration of Transporter; Carrier or Transporting agent 18. Returns 19. Deduction of sale price of goods returned etc 20. Manner and payment of tax 21. Notice for assessment & imposition of penalty, preservation of assessment records etc. 141 142 142 144 145 145 147 148 150 152 154 154 155 22 Appeal 156 Memorandum of appeal and manner of submission of Memorandum of Appeal 156 Revision 158 Rejection of Revision petition 158 23_ 24. 25. vii Rules 26. Fixing of date & place for hearing of revision petition 27 . Notice of Demand 28 Mode of Payment 29_ Notice under Section 38(1) 30. Charging of interest 31. Form of Tax payment challan 32. Tax payment challan in qua-duplicate 33_ Function of Treasury 34 Maintenance of daily collection and assessment register 35. Refunds 36. Manner of claiming refund 37 . Issue of refund voucher 38. Maintenance of register of refund 39. Prosecution Page] 158 158 158 158 158 159 159 159 159 159 160 161 161 161 40.41 Payment o