THE TRIPURA ACT NO. 12 OF 2007. — The TRIPURA VALUE ADDED TAX ACT, 2004

## Page 1 THE TRIPURA ACT NO. 12 OF 2007. The Tripura Value Added Tax (Amendment) Act, 2007 ## Page 2 PUBLISHED IN THE EXTRAORDINARY ISSUE OF TRIPURA GAZETTE Agartala Tuesday, October 9, 2007 A.D. Asvina 17, 1929 S.E. GOVERNMENT OF TRIPURA LAW DEPARTMENT No. F. 8(38)-Law/ Leg-1/2004. Dated, Agartala, the 9th October, 2007. The following Act of the Tripura Legislative Assembly received the assent of the Governor on the 06-10-2007 and is hereby published for general information. P.B. Nath Addl. Secretary, Law, Government of Tripura. ## Page 3 The Tripura Act No. 12 of 2007. THE TRIPURA VALUE ADDED TAX (AMENDMENT) ACT, 2007. AN ACT to amend the Tripura Value Added Tax Act, 2004. Be it enacted by the Tripura Legislative Assembly in the fifty eight year of Republic of India as follows :- Short title and commencement :- 1. (i) This Act, may be called the Tripura Value Added Tax (Amendment) Act, 2007. (ii) It extends to the whole of Tripura. (iii) It shall come into force at once. Amendment of Section 2 :- 2. In Section 2 of the Tripura Value Added Tax Act, 2004 (hereinafter referred to as the Principal Act), (i) in sub-section (10) after the words 'sale or' and before the word 'under', the word 'purchase' shall be inserted and after the word 'a contract of sale', the words I or purchase' shall be inserted. (ii) in sub-section 16 after the words 'dealer for the sale' the words 'or purchase' shall be inserted. (iii) in sub-section 22, clause (a) & (b) shall be renumbered as clause (i) (a) & (b) and after the clause so renumbered the following clause shall be inserted namely:- "22(ii) 'Repurchase' means purchase of sold goods - (a) in the same form in which they were sold, or (b) without doing anything to them, which amounts, or result in a manufacture." (iv) The sub-section 25