Vidhi Codex

Additional Sales Tax Act, 1990 (Tripura

The Additional Sales Tax (Tripura) Act, 1990

Tax19906 sections

The Additional Sales Tax Act, 1990, imposes an extra sales tax of 0.50 percent on top of existing state sales taxes. This law specifically targets large merchants and dealers operating in Tripura whose annual taxable turnover exceeds ten lakh rupees. Crucially, the act matters to consumers because it explicitly prohibits these businesses from passing this additional tax burden directly onto buyers. Affected companies must absorb the cost themselves, and those caught charging customers for it face heavy fines, penalties, or criminal prosecution. This regulation ensures state revenue grows through commerce while actively shielding the general public from inflated retail prices.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title and commencement.
  3. 2. Levy of Additional Sales Tax in the case of certain dealers.
  4. 3. Penalty for collection of additional tax by dealer.
  5. 4. Power to make Rules.
  6. 5. Certain provisions of the Tripura Sales Tax Act, 1976 applicable.

PDF: pending for this language.