The Tripura Sales Tax Act, 1976
The Tripura Sales Tax Act, 1976
The Tripura Sales Tax Act, 1976 establishes the legal framework for levying, collecting, and managing sales tax on goods manufactured, processed, or brought into the state of Tripura for sale. It applies to commercial dealers, manufacturers, transporters, and contractors performing works contracts within the state. The statute outlines rules for mandatory registration, tax returns, assessments, penalties for non-compliance, and the powers of tax authorities and tribunals. This legislation matters because it provides the state government with essential tax revenue to finance public infrastructure and services while ensuring fair commercial regulation, preventing tax evasion, and standardizing tax administrative procedures.
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Liability to tax and exemption from tax.
- 3A. Tax on the transfer of property in goods involved in the execution of works contract
- 3B. Collection of excess tax and forfeiture of such excess tax
- 3AA. Deduction of tax at the time of payments
- 4. Taxing Authority and Tribunal.
- 5. Compulsory registration.
- 6. Registration by Commissioner.
- 7. Cetrtificate of registration.
- 8. Returns.
- 9. Assessment.
- 10. Cencellation of assessment.
- 11. Assessment in cases of evasion and escape.
- 12. Rectification of orders.
- 13. Penalty for concealment of turnover and evasion of tax.
- 13A. Section 13A.
- 14. Assessment not to bar prosecutions or penalties.
- 15. Tax of deceased payable by representatives.
- 16. Tax when payable by transferee.
- 17. Assessment of dealers likely to transfer assets to avoid tax.
- 18. Liability of guardian and trustees, etc.
- 19. Liability in case of discontinued firm or association.
- 20. Appeal.
- 21. Revision by Commissioner.
- 22. Appeal to the Tribunal.
- 23. Notice of demand.
- 24. Tax when payable.
- 25. Interest payable by dealer.
- 26. Mode of recovery.
- 26A. Special mode of recovery.
- 27. Refund.
- 28. Remission.
- 29. Offences and penalties.
- 30. False statement in declaration.
- 31. Cognizance of offence.
- 32. Composition of offences.
- 33. Disclosure of information by a public servant.
- 34. Maintenance of accounts.
- 35. Powers to order production of accounts and power of entry and inspection.
- 36. Power to call for information.
- 36A. Maintenance of Accounts by Carries.
- 37. Restriction on movement.
- 38. Erection of check-post.
- 38A. Disposal of seized goods.
- 38B. Section 38B
- 39. Bar of suits in Civil Courts and indemnity.
- 40. Power to take evidence on oath, etc.
- 41. Computation of the period of limitation.
- 42. Information to be furnished regarding change of business.
- 43. Delegation of Commissioner's powers.
- 44. Power to make rules.
- 45. Section 45
- 46. Section 46
- 47. Section 47
- 48. Section 48
- 49. Section 49
- 50. Section 50
- 51. Section 51
- 52. Section 52
- 53. Section 53
- 54. Section 54
- 55. Section 55
- 56. Section 56
- 57. Section 57
- 58. Section 58
- 59. Section 59
- 60. Section 60
- 61. Section 61
- 62. Section 62
- 63. Section 63
- 64. Section 64
- 65. Section 65
- 66. Section 66
- 67. Section 67
- 68. Section 68
- 69. Section 69
- 70. Section 70
- 71. Section 71
- 71A. Section 71A
- 72. Section 72
- 73. Section 73
- 74. Section 74
- 75. Section 75
- 76. Section 76
- 77. Coal, coke, and coal gas
- 78. Crude oil
- 79. Spices
- 80. Umbrella
- 81. Tarpaulin and related products
- 82. Acid
- 83. Cards
- 84. Lottery tickets
- 85. Spectacles and accessories
- 86. Betel Nut products
- 87. Toys
- 88. Fire fighting equipments
- 89. Electronic entertainment devices
- 90. Food items
- 91. Soft drink preparations
- 92. Computer and peripherals
- 93. Liquor
- SCHEDULE. GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SUB-SECTION (1) OF SECTION 3.
PDF: pending for this language.