Schedule II: List of Goods Taxable at the Rate of 5%

SI No. Description 1 Agricultural implements not operated manually or not driven by animal 2 All equipments for communication such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P. A.B.X) etc. 3 All intangible goods like copyright, patent, rep license etc. 4 All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles. 5 All types of yarn other than cotton and silk yarn in hank and sewing thread. 6 All utensils including pressure cooker / pans except utensils made of precious metals. 7 Arecanut powder and betel nut 8 i) Acids ii) Alfa Olefin Sulphonate 9 Aluminium Conductor Steel Reinforced (ACSR) 10 Aluminium, aluminium alloys, their products (including extensions) not elsewhere mentioned in the Schedule or in any other Schedule. 11 Imitation jewellery 1 Enhanced the rate of Tax vide Notification dated 04-05-2011 (w.e.f 04-05-2011). SI No. Description 12 i) Artificial silk yarn, Polyster fibre yarn and staple fibre yarn ii) Animal hair 13 i) Album ii) All processed fruits, vegetables etc. including fruits jams, jelly, pickles, fruits squash, paste, fruit drinks, fruit concentrate, fruits syrup, fruit cordial and fruit juice (whether in sealed container or otherwise). 14 Bamboo 15 [Deleted]1 16 Beedi leaves 17 Beltings 18 i) Bicycles, tricycles, cycle rickshaws & parts, tyres and tubes thereof ii) Non mechanised boats used by fisherman for fishing. 19 i) Bitumen ii) Biomass Briquettes 20 Bone meal 21 [Deleted] 2 22 i) Bulk drugs ii) Buckets made of iron and steel, aluminum, plastic or other materials (except precious materials) 23 Bagasse 24 Basic Chromium Sulphate, Sodium bi-Chromate bleach liquid 25. Capital goods, such as,; (i) machine, machinery, plant, equipment, apparatus, tools, appliances or electrical installation used for producing, making, extracting or procuring of any goods or for bringing about any change in any substance for 1 Deleted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and shifted to entry no. 106 of schedule II(b). 2 Deleted vide Notification dated 04-05-2011 (w. e. f. 04-05-2011) and shifted to entry no. 22 of SI No. Description manufacturing of final products. (ii) Components, spare parts, and accessories of such machine, machinery, plant, equipment, apparatus, tools, appliances on electrical installation used for purposes as stated in serial no.- (i). (iii) Moulds and dies used for the purpose of manufacture of goods. (iv) Pollution control equipments used for the purpose of manufacture of goods. (v) Refractory and refractory materials used for the purpose of manufacture of goods. (vi) Storage tank used for the purpose of manufacture of goods. (vii) Tubes & pipes and fittings thereof used for the purpose of manufacture of goods.1 26 All metal castings 27 Centrifugal, monobloc and submersible pumps and parts there of 28 i) Coffee beans and seeds, cocoa pod and chicory ii) [Deleted]2 iii) Candles. 29 Chemical fertilizers, Biofertilizer and micronutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides etc. 30 Coir and Coir products excluding coir mattresses 31 i) Cotton and cotton waste ii) Combs iii) Cups and glasses of plastics iv) Cups and glasses of paper. v) Computer stationery. 32 Crucibles 1 Insertedvide Notification dated09-10-2007 (w. e. f. 17-07-2007) 2 Deleted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and shifted to entry no. 114 of SI No. Description 33 i) Castrol oil; ii) Coaltar. 34 Clay including fire clay, fine china clay and ball clay 35 Sugar and textiles imported from outside India, (Deleted)2 and declared goods as specified in section 14 of the Central Sales Tax Act, 1956.1 36 Dyes, that is say (i) Acid Dyes (ii) Alizarine Dyes (iii) Bases (iv) Basic Dyes (v) Direct Dyes (vi) Naphthols (vii) Nylon Dyes (viii) Optical whitening agents (ix) Plastic Dyes (x) Reactive Dyes (xi) Vat Dyes (xii) Sulphur Dyes (xiii) All other Dyes not specified elsewhere in the Schedule 37 Edible oils and oil cake. 38. [Deleted] 3 39 i) Exercise book, graph book and laboratory note book; ii) Geometry boxes, colour boxes, crayons. 40 Embroidery or Zari articles that is to say –; (i) Imi (ii) Zari (iii) Kasab (iv) Salma (v) Dabka (vi) Chumki (vii) Gota (viii) Sitara (ix) Naqsi (x) Kora (xi) Glass bead (xii) Badla (xiii) Gazal (xiv) Embroidery machines (xv) Embroidery needles 41 Ferrous and non-ferrous metals and alloys; non-metals such as aluminium, copper, zinc and extrusions of those 42 Fibres of all types and fibre waste 43 Feeding bottles and nipples 44 Fried, roasted or salted grams and kernal 45 Fire clay coal ash, coal boiler ash, coal cinder ash, coal powder, clinker, fly ash 46 Railway coaches, engine, wagons and parts and accessories there of 1. Insertedvide Notification dated09-10-2007 (w. e. f. 17-07-2007) 2. Inserted the item Liquified Petroleum Gas for domestic use vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and subsequently deleted the same and shifted to entry No. 1 of schedule II(c)(i)videNotification w.e. f. 28-07-2008. 3. Deleted the item Electrodes, vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and shifted to entry no. 190 of schedule II (b). SI No. Description 47 Hand pumps and spare parts 48 i) Herb, bark, dry plant, dry root, commonly known as jari booti and dry flower. ii) Honey. 49 Hose pipes and fittings there of 50 Hosiery goods 51 i) Husk and bran of cereals ii) Rice bran iii) Hing (Asafoetida) 52. [Deleted]1 53 Ice 54 Incense sticks commonly known as, agarbatti, dhupkathi or dhupbati, havan samagri including dhoop sambrani and lobhana. 55 i) Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres) ii) Insulators 56 Industrial inputs as listed in Schedule- VI and [Deleted]2 57 IT products as listed in Schedule- VII, telephone and parts thereof teleprinter and wireless equipment and parts there of 58 i) [Deleted]3 ii) Khandsari. iii) Kattha. iv) Khoya / Khoa. v) Kerosene lamp / lantern / petromax and glass chimney 59 Knitting wool 1 Deleted the item Handloom Machinery and parts & accessories there of vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and shifted to entry no. 106 of schedule II (b) in Sl. No. xi. 2 Deleted and shifted to entry no. 141 of schedule II (b) vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) 3 Deleted the item Kerosene Oil sold through PDS vide Notification dated 09-10-2007 (w. e. f. 17-07- 2007) and shifted in schedule III after Sl. No. 47. SI No. Description 60 Lignite 61 i) Lime, lime stone, products of lime, dolomite and other white washing materials not elsewhere mentioned in this Schedule or in any other Schedule ii) Shahabad Stone. 62 Linear alkyl benzene, LAB, Sulphonic Acid, Alffa Olefin Sulphonate 63 Laminated and decorative sheets, veneers 64 Metals, alloys, metal powders including metal pastes of all types and grades and metal scraps other than those falling under declared goods 65 Milk food 66 Mixed P.V.C stabilizer 67 i) Medicine and drugs including vaccine, syringes, dressing medicated ointment produced under drug license, light liquid paraffin of IP grade, Ayurvedic, Homeopathic and Unanl medicines. ii) Hospital instruments, apparatus, appliances, tools and aids used in medical, surgical, dental, veterinary sciences or physiotherapy including electrical and electronic equipments and appliances; syringes and needles; operation theatre equipments, shadow bulbs and tubes, specially made operation and examination tables and cots and suction apparatus; stands, stretchers, trolleys, dental chairs, laboratory equipments and glassware; stethoscopes, thermometers, lacometers, B.P.instruments, surgical cotton wool; enema cans, bed pans, kidney trays and such other hospital ware; surgical gloves, aprons, operation suits, rubber sheets, catheters, I. V.sets and the like; cervical collars, abdominal belts, telonet paraffin gauze dressing, ultrasound jelly, pinchers (steel), medical oxygen, medical kits, medical disposable intravenous administration set, thermometer, mechanical nasal filters, instrument steriliser, hospital wares, gypsona plaster of paris, bandage, fixed, partial dentures, enameled iron trays, and abasis (used in the hospitals), Hospital instruments - ECG instrument, ECG recording chart, ECG jelly, diagnostic and therapeutic SI No. Description equipments, drip set, disposable hypodermic needles, cotton buds, bed elevators, absorbent cotton rolls and the like. iii) Medical equipment / devices and implants not specified mentioned elsewhere in other Schedule. 68 Newars 69 Napa Slabs (Rough flooring stones) 70 Ores and minerals 71 i) Paper and newsprint ii) Nuts, bolts, screw and fasteners‟ iii) Paper board 72 Pipes of all varieties including fittings 73 Moulded plastic footwear, Hawai Chappals and straps there of 74 i) Printed material including diary, calendar etc. ii) [Deleted]1 75 Printing ink excluding toner and cartridges 76 i) Porridge ii) Processed meat, fish, poultry 77 Pulp of bamboo, wood and paper 78 Palm fatty acid 79 Paraffin wax of all grade standards other than food grade standard including standard wax and match wax, slack wax 80 i) [Deleted] 2 ii) Pencil sharpeners 81 Plastic granules, plastic powder and master batches 82 Readymade garments 83 i) Renewable energy devices and spare parts ii) Refractory monolithic. 1. Inserted the items Greetings cards, invitation cards and visitors cards (both blank & printied) humour card, picture card, picture posts cards vide notification dated 09-10-2007 (w. e. f. 17-072007), subsequently deleted & shifted in Sl. No. 136 of schedule II (b)vide notification, dated 0405-2011(w.e.f.04-05-2011). 2 Deleted the items Pens of all kinds including refills and shifted in Sl. No. 130 of schedule II (b)vide notificationdated04-05-2011(w.e.f.04-05-2011). iii) River sand and grit 84 [Deleted]1 85 Safety matches 86 i) Oilseeds ii) Skimmed milk powder and UHT milk. 87 i) Sewing machines, its parts and accessories, ii) Spectacles, parts and components thereof, lenses, contact lens and lens cleaner 88 Ship and other water vessels 89 Silk fabrics excluding handloom silks unless covered by AED 90 Solvent oils other than organic solvent oil 91 Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies 92 i) Starch ii) Sports goods excluding apparels and footwear. 93 Tamarind seed and powder 94 Tea 95 Tractors, Threshers, harvesters and attachments and parts there of 96 Transmission towers, Transmission wires and towers 97 i) Toys costing upto Rs.50/- (Rupees fifty)only.2 ii) Tools 98 Umbrella except garden umbrella 99 Vanaspati (Hydrogeneted Vegetable Oil) 100 Vegetable oil including gingili oil and bran oil 101 i) Writing instruments ii) Writing ink. 102 i) Wet dates ii) Wooden crates. iii) Works contract which are in the nature of printing works. 1 Deleted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and shifted in Sl. No. 4 of new schedule VIII. 2 SubstitutedvideNotification dated 04-05-2011(w.e.f. 04-05-2011). ScheduleII (b) List of goods taxable @ 13.5%1 SI. No. Description 1 Abrasives including grinding stones, abrasive sheets, wheels, sections, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like 2. Alcohol (ethyl & methyl), neutral spirit, denatured spirit and rectified spirit 3. Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, gummed tapes and resin other than those specified elsewhere in this Schedule or in any other Schedule. 4. Advertisement hoarding 5. Aeroplanes and other aircrafts including helicopters and all kinds of parachutes, dirigibles, all kinds of gliders, all types of flying machines, aircrafts launching gear, parts and accessories thereof 6 (i) Air conditioning plants, air conditioners and other air conditioning appliances, air coolers, room coolers including all cooling appliances, apparatus and instruments; (ii) Refrigeration plants, and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee, walk-in-coolers; (iii) Cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; (iv) Water cooler cum heater units; (v) Parts and accessories of items (i) to (iv) above 7. Air purifiers, cupboard fresheners and deodorizers, whether odourless or with odour 8 Anti-bed sore made of PVC, rubber or other materials 9 Apparatus for making coffee under pressure, commonly known as espresso 1 Enhanced the rate of Tax vide Notification dated 04-05-2011 (w.e.f. 04-05-2011). SI No. Description 10 Arms, ammunitions and explosive of all kinds including (i) rifles, revolvers, pistols and bayonets, truncheons and ammunition used therewith (ii) Hand grenades; (iii) Air guns, air rifles and pellets used therewith, (iv) gelatin sticks, RDX, gun powder, detonators caps, igniters, electric detonators, fuses and other blasting powder and the like 11 Articles and other goods of aluminum, brass, bronze, copper, cadmium, lead and zinc other than specified in any other Schedule. 12 Articles made of horn, coconut shell, straw, bamboo, cane and other woods other than those specifically included in any other entry in this schedule 13 Deleted 14 Asbestos sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule 15 Asphaltic roofing 16 Articles, equipments for gymnastics and health fatness equipments 17 Baby and adult diapers 18 Deleted 19 Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those specified in any other Schedule 20 Baking powder, bread improver, cake gel, vinegar, wheat gluten and edible gelatin used for confectionery and ice creams 21 Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods 22 Beds, pillows and quilts made of cotton or silk cotton, Bedsheets, Pillow cover and other made ups.1 23 Binoculars, opera glasses, other optical telescope, astronomical instruments, microscopes, binocular microscope, magnifying glasses, diffraction apparatus and mounting including theodolite, survey 1 Inserted videNotificationdated04-05-2011 (w.e.f.04-05-2011). SI No. Description instruments and optical lenses other than lenses for spectacles 24 Blasting gun powder and other mechanical explosives 25 Bleaching powder of all varieties and descriptions 26 Boards such as planner boards, graph boards, writing cum projecting boards, white mark ceramic steel dry wipe boards 27 Bulldozers, excavators, earthmovers, dumpers, dippers, pipe-layers, scrappers and the like, and parts and accessories thereof. 28 Deleted 29 Cables of all types, other than those specifically included in this Schedule or in any other Schedule 30 Cement including white cement and their substitutes and cement concrete mixture 31 Chinaware, porcelain ware and stoneware articles 32 Cigar cases and cigarette cases, pipe holders, tobacco pipes, cigarette filter and hookah 33 Cinematographic equipments including video cameras, projectors, over-head projectors, enlargers, plates and cloth required for use therewith, sound-recording and reproducing equipments, parts and accessories thereof and lenses, exposed films, film-strips, arc or cinema carbons, cinema slides, paper, paper boards required for use therewith ? 34 Citronella oil 35 Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, black board, black board dusters 36 Deleted 37 Coconut products (other than sweets and confectionery and those specifically included under any other item in this Schedule) 38 Coffee powder including French coffee and coffee drink SI No. Description 39 Collapsible gates, rolling shutters whether operated manually, mechanically or electrically and their parts and grills made of iron and steels 40 Computer cleaning kit 41 Conduit pipe and its fittings 42 Confectionery including toffee, chocolate and sweets of all kinds, ice-candy, ice-cake, ice-jelly, kulfi and frozen confectionery, frozen desert, chewing gum, bubble gum and the like 43 Cooked food including beverages other than liquor, served in, or supplied from any- (a) hotel, (b) restaurant, (c) refreshment room, (d) club or (e) eating house 44 Cooking gas other than those specified elsewhere 45 Cosmetics and toilet articles that is to say, - Talcum powder, prickly heat powder, similar medicated body powder, shampoo of all varieties and forms, hair and body cleaning powder of all kinds, sandal wood oil, ramachom oil, cinnamon oil, perfumes, scents, snow and cream, eau de cologne, solid colognes, beauty boxes, face packs, cleansing liquids, moisturizers, make-up articles (not including talcum powder), complexion rouge, bleaching agents, hair oil, hair dyes, hair sprayers, hair removers, hair creams, lipsticks, nail polishes and varnishes, polish removers, eye liners, eye lashes and body deodorants 46 Cushion, mattress, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam 47 Chemicals including Caustic Soda, Caustic Potash, Soda ash, bleaching powder, Sodium bi-carbonate, Sodium hydrosulphite, Sulphate of alumina, Sodium nitrate, Sodium acetate, Sodium Sulphate, acid Slurry, trisodium phosphate, Sodiumtripoly phosphate, Sodium Silicate, Sodium metasilicate, Carboxy methylcelluiose, Sodium Sulphide, acetic acid, Sodium bi-Sulphite, oxalic acid, Sodium thio-Sulphate, Sodium Sulphate, Sodium alginate, benzene, critic acid, diethylene glycol, Sodium nitrite, hydrogen peroxide, accetal dehyde, Pentaenythate, Sodium formate, chemical components and mixtures SI No. Description and all other chemicals not specified elsewhere in this Schedule or in any other Schedule 48 C.P. accessories 49 Deccan hemp products other than deccan hemp fibre 50 Detergents whether cake, liquid or powder, toilet soap, washing soap, laundry brighteners, abir, blue, stain busters, stain removers and all kinds of cleaning powder and liquids 51 Dextrose monohydrate or powder for food drink having dextrose monohydrate as major ingredient 52 Diesel locomotive and parts and accessories thereof 53 Doors, windows, ventilators, partitions, stands, ladders, etc. made of any materials 54 Dry fruits, nuts and kernel such as almond, pistha, dry grapes, figs, apricots, walnut, cashew kernel other than those specified elsewhere in this Schedule 55 Duplicating machines , photo copying machines, reprographic copiers including roneo machines, reprographic copiers including duplicators and any other apparatus for obtaining duplicate copies, parts and accessories thereof, ribbons, plates used therewith 56 Dehydrated vegetables and vegetable, mushrooms, Processed vegetables 57 Electric motors, spare parts and accessories 58 Electrical domestic and commercial appliances including - food processors like mixer, grinder, ovens, frying pans, roti-maker, rice cooker, deep fat frier, curd maker, hot food cabinet, water heater including immersion heater, electric kettle, electric knife, cooking ranges, washing machine, dish washer, electric iron, electric hair drier, electric hair remover, shavers, electric time switches, mechanical timers, vacuum cleaner, water purifier, drier, coffee roasting appliances, floor polishers, massage apparatus, sharpeners, bending SI No. Description machines other than those specifically included under any other entry in this Schedule or in any other Schedule 59 Electrical goods of all kinds used in the generation, transmission, distribution or in the connection with the consumption of electricity, including all kinds of transformers, inverters, voltage stabilizers, wires and cables, holders, plugs, sockets, switches, capings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, penal boards, distribution boards, electrical relays, single phasing preventers, wooden plugs, lighting arresters, electrical earthenware and porcelainware, circuit breakers, starters, chokes, power supply indicators, winding wires and strips, jointing materials, heating elements, general lighting system(GLS) lamps, bulbs, tubs, light fittings, chandeliers and their shades, fans, air circulators, protectors, stands, fixtures, fittings, bettens, brackets, sound or visual signaling apparatus such as bells, sirens, indicator penal, burglar or fire alarms other than those specifically included under any other entry in this Schedule or in any other Schedule. 60 Electronic goods (i) electronic systems, instruments, apparatus and appliance including television, audio & video cassette tape recorder, compact disc writer, audio & video cassettes, audio & video magnetic tapes, video cassette players, automaticteller machines, music systems, amplifier, graphic equalizer, synthesizer, tuner, tape deck, record player, record changer, compact disc player, speaker, sales register; (ii) components, spare parts and accessories thereof including cathode ray tube, electronic wires, sleeves, castings, cappings, cables, switches, plugs, holders, jacks, connectors, chokes, starters, relays, fuses, head cleaners and lubricants of all kinds other than those specifically included in any other entry in this Schedule or in any other Schedule 61 Electroplated nickel, chromium silver or german silver goods 62 Empty gas cylinders 63 Fax machines and their parts and accessories SI No. Description 64 Fibreglass sheets and articles made of fibreglass other than those specifically included in this Schedule or in any other Schedule 65 Fire fighting equipments and devices 66 Fire works including coloured matches 67 Floor and wall tiles of all varieties (i) Ceramic tiles, glazed floor, roofing and wall tiles; (ii) Cuddappah stone slabs; (iii) (a) Granite blocks (rough or raw); (b) Polished granite slabs, including tomb stones, monument slab and head stone; (iv) Black stone, kota stone or any other natural stone, (v) Marbles, that is to say,-(a) Marble boulders or lumps, (b) Marble slabs (c) Marble chips (d) Marble dusts (e) Marble floor tiles and wall tiles (f) Other articles made of marbles (vi) Mosaic tiles, chips and powder 68 Floor coverings, that is to say, (i) carpets, durries, druggets, kalins, galichas, carpetry and rugs whether tuffed, piled or otherwise whether made from cotton, silk, synthetic or other fibres, whether machine made, handmade or made on handlooms but excluding jute carpets, coir carpets or mattings, handmade or handloom made woven durries and jamakkalams; (ii) Laminated, impregnated or coated matting materials such as linoleum including PVC(vinyl) materials 69 Foam rubber products, plastic form products, or other synthetic foam products of every description including; (i) sheets; (ii) cushions (iii) pillows and (iv) mattresses 70 Food - (i) Ready to serve foods and food preparations including instant foods, chatnis, sauces, marmalades, sweets and sweet meats, confectionery, chocolates, toffees and savories like chips and popcorn; (ii) Sweets made of groundnuts, gingilly, (iii) Semi-cooked or semi-processed food stuffs like coconut milk, coconut milk powder, food mixes, noodle, vermicelli and macaroni including spaghetti and cornflakes, vegetative and animal preparation sold in sealed container; (iv) Food colours, essences of all kinds and powders or tablets used for making food preparation 71 Footwear of all kinds excluding moulded plastic footwear, hawai SI No. Description chappals and straps 72 Fruit oils like - (i) grape oil, orange oil, lemon oil, lime oil, carrot oil etc (ii) Leaves oil such as mint oil, curry leaf oil etc. 73 Fruits sold in preserved form 74 Fur, skins with fur, and articles made of fur, skin and leather 75 Furnaces and boilers of all types including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel 76 Furniture made from any material whether sold in assembled or unassembled form and ready to assemble, and parts thereof. Explanation: - Slotted angles, gussets, plates, panels and strips which when assembled form furniture or equipments, shall be deemed to be furniture or office equipments as the case may be, for the purpose of this item. 77 Garden and beach umbrellas and parts thereof 78 Garnet sand 79 Gas cylinders, gas stove, burners and other accessories thereof 80 Gases, liquefied or not, other than those specifically mentioned in this Schedule or in any other Schedule 81 Glass and glassware other than those specified elsewhere in this Schedule or in any other Schedule 82 Glycerin 83 Hair - (i) Human hair, (ii) Wigs 84 Deleted 85 Handlooms Machinery and parts and accessories thereof 86 Helmets SI No. Description 87 Hollow polyester fibre 88 [Deleted]1 89 Instant tea and instant coffee 90 Insulated flexible air ducts made of PVC or other materials 91 Internal combustion engine, marine engine, diesel engine, oil engine, generators, their spare parts, other than those specifically mentioned in this Schedule 92 Ivory, rosewood and sandalwood articles 93 Jute-cum-polypropylene coverings 94 Key chains and key holders 95 Kitchenware including crockery, cutlery, non-stick wares, heat resistant cookware, cook and serve ware to keep food warm, casseroles, pressure stoves, gas stoves, ovens (Deleted)1 and similar home appliances not coming under any other entry in this Schedule or in any other Schedule 96 Laboratory reagents, disinfectants 97 Laminated board of sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica, decolam, copper-clad board or sheet 98 Leather goods 99 Lifts, elevators, hoists, whether operated by electricity, hydraulic power, mechanical power or steam 100 Light roofing sheets (obtained by immersing paper mat in bitumen) 101 Lighters of all kinds including spark lighters 1 Deletedthe item waterfilter vide Notificationdated09-10-2007 (w. e. f. 17-07-2007) and shiftedin Sl. No.187 of schedule II(b). SI No. Description 102 [Deleted]1 Liquified Petroleum Gas other than for domestic use2 103 Locks, padlocks and keys (all kinds) 104 Low sulphur heavy stock (LSHS) 105 Lubricants 106 (i) Machinery of all kinds (other than those specifically mentioned in this Schedule) worked by (i) electrically (ii) Nuclear power (iii) Hydro-dynamic and steam power (iv) Diesel or petrol (v) Furnace oil (vi)Kerosene (vii) Coal including coke and charcoal (viii) Any other form of fuel or power (including human or animal labour) (ix) Parts and accessories of machineries and tools used with the machineries mentioned in sub-items (i) and (iii) above (x) All kinds of 'Bearings'. (xi) Handloom machinery and parts & accessories thereof.3 107 Maize products that is to say - liquid glucose, dextrose, monohydrate, malto dextrine, glucose „D‟, maize gluten, maize oil, hydrol corn steep liquor 108 Measuring devices such as (i) vernier caliper, screw gauge, depth gauge, coating thickness gauge, dial indicator, outside micro meter, mitutoya cylinder gauge, precision thread rink guage, precision ply gauge, colour comparator, water meters, gas meters, industrial thermometers, parts and accessories thereof; (ii) weighing machines of all kinds including platform scales, weigh bridges, counter scales, spring balances, weighing scales and balances, parts and accessories of such machines and weights used therewith (iii) dipping measures, metric pouring measures, conical measures, cylindrical measures (iv) meter scales, measuring tapes, steel yards and survey chains 109 Sea food, egg, fruits and vegetables preserved and sold in airtight containers 110 Mercury 1 Deleted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and the item Liquified Petroleum Gas for domestic use and shifted in schedule II (a) at Sl. No. 35 2 Inserted the words 'other than for domestic use' vide Notification dated 09-10-2007 (w. e. f. 17-072007) 3 Inserted the items at (x) and (xi) vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) SI No. Description 111 Menthol 112 Metallic products other than those specified elsewhere in this Schedule or in any other Schedule 113 Micro cellular rubber 114 Milk products including condensed milk, ghee, panner, cheese including cottage cheese1, butter, butter oil, ice creams, margarine, whether or not bottled, canned or packed1 115 Mosquito repellents including electric or electronic mosquito repellents, gadgets and insect repellents, devices and parts and accessories thereof 116 Motor coolant, solvent oil and transformer oil 117 Motor vehicle, chassis of motor vehicles, motorcycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, motor engine, trailers, motor bodies built on chassis of motor vehicles and bodies build on motor vessels, components, spare parts and accessories thereof 118 Motor, operated electrically or otherwise, and pump operated with or without motor, including spare parts, components and accessories of such motor and pump 119 Musical instruments, electrical and electronic 120 Deleted 121 Maize starch, maize gem 122 Naphtha 123 Natural & synthetic essential oils not elsewhere specified in this Schedule or in any other Schedule 124 Non-alcoholic beverages and their powders, concentrates and tablets including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) soft drinks, (iii) health drinks of all 1 Insertedvide Notification dated09-10-2007 (w. e. f. 17-07-2007) SI No. Description varieties, (iv) other non-alcoholic beverages; not falling under any other entry in this Schedule or in any other Schedule 125 Office machines, equipments and apparatuses including franking, address-printing, tabulating, cash registering, cheque writing, accounting, statistical, indexing, punching machines, stapler machines, card punching and paper shredding machines and apparatuses; paper pins, pen stands, pencil lead, permanent makers, refill leads, stamp racks, stapler pins, rulers of all kinds, gulli pins and pin studs 126 Optical goods, that is to say - sun glasses, goggles and frames including attachment, parts and accessories thereof 127 Pyrogenic metal powders 128 Paints, lacquers, polishes and enamels not otherwise specified in this Schedule, including powder paints, stiffpaste paints and liquid paints; (ii) Colours (iii) Pigments, including water pigments and leather finishes; (iv) Dry distempers including cement based water-paints, oil-bound distempers, plastic emulsion paints; (v) Varnishes, french polish, bituminous and coaltar blacks; (vi) Cellulose lacquers, nitro cellulose lacquers, clear and pigments and nitro-cellulose ancillaries in liquid, semi-solid or pasty forms; (vii) Turpentine oil, bale-oil, white oil (viii) Diluents and thinners including natural and synthetic drying and semi-drying oils such as double boiled linseed oil, blown linseed oil, stand oil, sulphurised linseed oil, parilla oil, whate oil and tung oil; (ix) Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics, painters fillings, non-refractory surfacing preparations for facades, indoor walls, false ceiling or the like; (x) Primers of all kinds (xi) All other materials used in painting and varnishing such as paint brushes, paint removers and stainers of all kinds and the like ? 129 Pan masala, pan chutney, scented supari and the like 130 Paper envelopes whether printed or not, pulp moulded products such as eggs tray and other paper products, Pens of all kinds including refills.1 1. Inserted videNotificationdated04-05-2011 (w.e.f.04-05-2011) SI No. Description 131 Paraffin wax - food grade standard 132 Perambulator including push chair for babies and spare parts, accessories and components thereof 133 Photographic cameras and enlargers, flash light apparatus, photo blocks, lenses, films including x-ray films and film packs and plates, X-ray machine, scanners, medical imaging equipments, chemicals used in the photographic development and printing process, paper and cloth, photo albums, stamp, photo frames, photo mounts and other parts and accessories required for use therewith. 134 Plaster of paris 135 Plastics sheets and articles made from all kinds and all forms of plastic including articles made of polythene, polyvinyl chloride, poly propylene, polyesterene and the like materials, but excluding those specified in any other Schedule. 136 Playing cards of every description, Greetings cards, invitation card, and visitiors cards (both blank and printed), humour card, picture card, picture posts cards.1 137 Plywood, veneer plywood, hard board, particle board, block board, insulation board, laminated board, batten board, hard or soft wall ceiling, floor boards, and similar boards of wood of all kinds, whether or not containing any material other than wood; (i) All other non-soft boards or insulating material made of any other material other than wood 138 Pollution control equipments, namely:- (i) Water pollution control equipments - Coarse screen / micro screen (stainless steel/ mild steel), Rotary screen / comminutor (stainless steel / detritor), Racker arms, weirs, paddles, motor with reduction gear arrangements intended for clarifiers for liquid waste treatment, surface aerators/ floating aerators and accessories, diffuses of all types for supply of air in liquid waste treatment, radial arms and accessories for trackling filters, demineraliser for effluent treatment, synthetic packing media for trackling filters, packed bed columns / towers for effluent 1 Inserted videNotificationdated04-05-2011 (w.e.f.04-05-2011) SI No. Description treatment, headers and laterals with accessories for trickling filters, digesters, gas meters and electrical heaters for digesters, gas holding tanks for digesters. 139 Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device excluding centrifugal pumps, monoblock pump sets, submersible pumps and parts and accessories which are actually adapted for use with pumps and valves 140 Power factors and shunt capacitors of all kinds 141 Packing cases and materials1 including cork sheets, gunny bags, HOPE / PP woven strips, HDP / PP Circular strips and woven fabrics Hessian cloth, Hessian based paper, polythene and Hessian based paper, high density polythene fabric based paper and bituminised water proof paper, jute twine, polythene and plastic bags including LDPE plastic bags for milk pouches.Tin containers, shocks, tea chests waste paper, wooden boxes, wooden shavings, wooden cable drums or other materials notified by Govt. in this behalf (Explanation:- planks panels, battens when assembled will form tea chest or packing cases will come under packing cases for the purpose of this entry 142 Petrochemicals (other than industrial inputs) 143 Petrol and diesel additives 144 Petroleum products other than specified in any other Schedule 145 (1) (A) Pollution control equipments, Instrumentation (B) B.Oc incubator (C) C.oc apparatus, Ion analyzer, (2) Air pollution control equipments- filters (fabric filters, bag filter, vaccum filter), Electrostatic precipitators, cyclones, wet scrubbers, partical analyzer (So2, CO, Nox, Sox, Hydro Carbons, Chlorine, Fluorine etc. ) personal samplers, detectors (for grass), high volume sampler, pressure gauges, timber, filter head assembly, pitet tube, sampling train (for ambient / stack air quality monitoring) smoke meter, mist eliminator 146 Deleted 1. Insertedvide Notification dated09-10-2007 (w. e. f. 17-07-2007) SI No. Description 147 Rain coat, tarpaulin and products of waterproof cloth, rexin and PVC cloth. 148 Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts 149 Rough synthetic gem boules ? 150 RTS grills 151 Rubber products, synthetic rubber products and products of mixture of rubber and synthetic rubber including tread rubber not elsewhere mentioned in this Schedule or in any other Schedule 152 Saccharine 153 Saffron 154 Sanitary towels, sanitary napkins, beltless napkins and tampous baby diaper, baby nappies, disposable diapers 155 Scientific instruments and lab equipments like optical instruments, electrical instruments, scientific balance, acoustic instruments and mechanical instruments 156 Shaving set, safety razor, razor blades, razor cartridge, shaving brush, shaving cream, shaving soap, after shave lotion. 157 Shoe polish including shoe wax, cream and whitener 158 Silverware 159 Sound transmitting equipments including loudspeakers, Dictaphones, amplifiers and similar apparatus for recording and reproducing sound and spare parts and accessories thereof 160 Soya milk 161 Deleted 162 Stainless steel sheets not falling under declared goods 163 Spirulina products and other supplemental diet products in the form of pills, powders, capsules, etc. 164 Stainless steel products excluding utensils SI No. Description 165 Strong room or vault doors and ventilators, armoured or reinforced safes, strong boxes and doors, cash chests, cash or deed boxes, wall coffers, safe deposit lockers and locker cabinets 166 Studio backgrounds including lighting control reflectors, tri -reflector, modifiers, backgrounds, curtains backgrounds etc. 167 Suit cases, briefcases, attache cases, dispatch cases, trunks, purses, hand bags, vanity bags, vanity cases and vanity boxes 168 Synthetic gems 169 Tabulating, calculating machines, parts and accessories thereof 170 Tailoring materials, namely: needles, scissors, hooks, buttons, zips, buckles, measuring tape and stick, collars and collar bones, horn buttons, indent hooks and eyes, jean buttons, knitting pins, long stitch kits, MS coated button / stars, zip fasteners, zippers, cuff links, crochet hooks 171 Tanning barks 172 Telecommunication apparatus and ribbons used therewith not falling under any other entry in this Schedule or in any other Schedule. 173 Television sets and component parts and accessories thereof 174 Timber including Casurina and Eucalyptus timber.; Explanation : Timber includes all kinds of wood, standing trees, logs, planks, rafters of any size or variety other than those coming under any specified entry in this Schedule or in any other Schedule 175 Wear parts such as twist drills, taps, reamers, spanners, screw-drivers, files, cutting pliers, hammers, cutters, dies, button bits, tungsten, carbide wear parts, ceramic industrial wear parts and the like 176 Tooth paste, tooth powder (whether medicated or not), tooth brush and other dentifrices, mouth washes and deodorants 177 Torch light and bulbs 178 Electronics toys, Toys costing above Rs. 50/- (Rupees fifty) only. 1 1 Inserted videNotificationdated04-05-2011 (w.e.f.04-05-2011) SI No. Description 179 Transport equipments other than those specifically mentioned in this Schedule 180 Typewriters, typewriter ribbon used therewith, whether or not in spools, correction fluids and spare parts 181 Tyres and tubes other than-those for bicycles, tri-cycles, cycle rickshaws and wheel-chairs; flaps 182 Vacuum flasks of all kinds and descriptions including refills for such flasks and thermally insulated flasks, containers and vessels including thermoses, thermic jugs, ice buckets or boxes, tins and receptacles to keep food or beverages or other articles hot or cold and components and accessories thereof . 183 Vegetable, mineral and other preparations, tonics, food supplements, appetizers, dietical foods and all other preparations for human consumption in liquid, pill, powder forms, whether prepared according to pharmacopial standards of otherwise, other than those specified elsewhere in this Schedule 184 Vinegar 185 Watches, clocks, time-pieces (whether or not in combination with any other devices), stop watches, time switches, mechanical-timers, time-records, auto print time punching clocks, time-registers, instrument panel clocks of all kinds including all such electronic devices, parts and accessories thereof, watch bands, watch bracelets, watch chains, watch straps 186 Water - distilled water, medicinal water, ionic water, battery water, de-mineralised water 187 Water filter of all varieties and descriptions 188 Water proofing, damp proofing and weather proofing compounds 189 Water supply and sanitary equipments and fittings of every description including storage tanks, sinks, wash basins, wash basin pedestals, taps, pipe-fittings, bath showers, bidets, water closet pans, flushing cisterns, urinals, commodes, man-hole covers used in connection with drainage and sewerage disposals, parts and accessories thereof 190 Welding rods and electrodes1 191 Wireless reception instruments and apparatus, transistor radio, radio, radiograms and transistors and components thereof including all electrical valves, accumulators, amplifiers and loud speakers which are used exclusively in such instruments and apparatus. 192 Yeast-fresh, dried or compressed; yeast extract-paste of powder and yeast cell wail 193 Miscellaneous items not covered in any other Schedule Schedule II (c) List of goods taxable @ 2%1 Sl No. Description 1 Gold, Silver and other precious metals 2 Articles of gold, silver and precious metals including jewellary made from gold, silver and precious metals 3 Precious stones [ Schedule II (c) (i) List of goods taxable @ 1.5% Sl No. Description 1 Liquified Petroleum Gas for domestic use ScheduleII (d) List of goods which are to be kept outside VAT and taxable at the first point of sale within Tripura at such rates as may be specified by the Government from time to time by notification in the Official Gazette. Sl No Description 1. Aviation gasoline, Aviation turbine fuel and all other varieties of fuel for air crafts 2. Diesel 3. Liquor 4. [Deleted]2 5. Molasses 6. Narcotics 7. Petrol 2. Deleted the item Lottery tickets vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) 1. Enhancedthe rate of Taxvide Notification dated 07-05-2011 (w. e. f. 07-05-2011) Schedule III Exempted goods SI No. Description 1 i) Agricultural implements manually operated or animal driven. ii) All seeds not mentioned elsewhere other than oilseeds. 2 Aids and implements used by handicapped persons 3 Aquatic feed, poultry feed, animal feed including supplement and husk of pulses, concentrate and additives, wheat bran, grass, hay and straw. 4 Betel leaves 5 Books, periodicals and journals including Maps, Chart and Globe. 6 Charkha, Ambar Charkha ; handlooms and handloom fabrics and Gandhi Topi, 7 Charcoal 8 Coarse grains other than paddy, rice and wheat 9 Candoms and contraceptives 10 Cotton and silk yarn in hank 11 i) Curd, Lussi, butter milk and separated milk ii) Cottage Cheese 12 Earthen pot 13 Electrical energy 14 Firewood 15 Fishnet, fishnet fabrics, fish seeds / prawn / shrimp seeds, mosquito; 1; net 16 Fresh milk and pasteurised milk 17 Fresh plants, saplings and fresh flowers 18 i) Fresh vegetables & fruits ii) Flour, atta, maida, suzi and besan etc. SI No. Description 19 i) Garlic and ginger ii) Gur, jaggery and edible variety of rub gur. 20 i) All bangles (except those of precious metals). ii) Goods taken under customs bond for re-export after manufacturing or otherwise. 21 Human blood and blood plasma including blood components1 22 i) Indigenous handmade musical instruments ii) Item covered byPDS (except kerosene). 23 i) Kumkum, bindi, alta and sindur ii) Khadi garments/ goods and made ups. 24 Meat, fish, prawn and other aquatic products when not cured or frozen; eggs and livestock. 25 National flag 26 i) Organic manure ii) De-oiled cake 27 Non-judicial stamp paper sold by Government Treasuries ; postal items like envelope, post card etc. sold by Government ; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form 28 Raw wool 29 Semen including frozen semen 30 Silk worm laying, cocoon and raw silk 31 i) Slate and slate pencils ii) Sugar manufactured or made in India and khandsari2 32 (A) Textiles fabrics made wholly or partly of cotton, rayon, artificial silk or wool, manufactured or made in India other than those specified elsewhere in any other schedule.; (B) Tender green coconut3 1 Insertedvide Notification dated09-10-2007 (w. e. f. 17-07-2007) 2,3 Renumbered and inserted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) SI No. Description 33 (i) Toddy, Neera and Arak 1 34 Unbranded / branded bread except pizza bread containing any type of fruit or vegetable 35 Salt 36 Water other than – i) aerated, mineral, distilled, medicinal, ionic, battery, de- mineralised water, and ii) water sold in sealed container 37 i) Prasdam, bhog or mahabhog by religious institutions ii) Papad. 38 Rakhi 39 Religious pictures not for use as calendar 40 Sacred thread, commonly known as yagyopavk 41 Chalk stick 42 Idols made of clay 43 Coconut in shell & separated kernel of coconut other than kopra 44 Handicrafts 45 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known Khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 46 Unprocessed green leaves of tea 47 Paddy, rice, wheat and pulses. 48 Kerosene Oil sold through PDS.2 1 RenumberedvideNotificationdated09-10-2007(w.e.f. 17-07-2007) 2 InsertedvideNotificationdated28-07-2008(w.e.f.28-07-2008) Schedule IV Negative list of items of capital goods for input tax credit SI No. Description 1 Civil structure and immovable goods or properties. 2 Building material used in construction activity (Tax credit will be available to contractors for their transactions) 3 Vehicles of all types 4 Office equipment. 5 Furniture, fixture including electrical fixtures and fittings. 6 Capital goods purchased prior to the appointed day (Date of commencement of VAT Act) Schedule V Tax Invoices, Credit Notes and Debit Notes. SI No. Description 1 A tax invoice as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars: (a) the words “ tax invoice” written in a prominent place (b) the commercial name, address, place of business, and the taxpayer identification number of the taxable person making the supply (c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply (d) theindividualizedserialnumberandthedateonwhichthetaxinvoice is issued (e) a description of the goods or services supplied and the date on which the supply is made (f) the quantity or volume and the unit price of the goods supplied; and (g) the rate and total amount of the tax charged, the consideration for the supply exclusive of tax and the consideration inclusive of tax. 2. A credit note as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars: (a) the words “ credit note “ in a prominent place (b) the commercial name, address, place of business, and the taxpayer identification number of the taxable person making the supply (c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply (d) the date on which the credit note was issued (e) the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between thosetwoamounts,andthetaxchargedthatrelatestothatdifference SI No. Description (f) a brief explanation of the circumstances giving rise to the issuing of the credit note; and (g) information sufficient to identify the taxable supply to which the credit note relates. 3 A debit note as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars: (a) the words “ debit note “ in a prominent place (b) the commercial name, address, place of business, and the taxpayer identification number of the taxable person making the supply (c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply (d) the date on which the debit note was issued (e) the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between thosetwoamounts,andthetaxchargedthatrelatestothatdifference (f) a brief explanation of the circumstances giving rise to the issuing of the debit note; and (g) information sufficient to identify the taxable supply to which the debit note relates. ScheduleVI List of goods taxable @ 5%1 ListofIndustrialinputs SI No. Description 1 Animal including fish fats, oils, crude, refined or purified 2 Glycerol, crude, glycerol waters and glycerol lyes 3 Vegetable waxes, bees wax etc. 4 Animal or vegetable fats boiled, oxidised, dehydrated etc. 5 Liquid glucose (non-medicinal), Dextrose syrup 6 Denatured ethyl alcohol of any strength 7 Manganese ores and concentrates 8 Copper ores and concentrates 9 Nickel ores and concentrates 10 Cobalt ores and concentrates 11 Aluminium ores and concentrates 12 Lead ores and concentrates 13 Zinc ores and concentrates 14 Tin ores and concentrates 15 Chromium ores and concentrates 16 Tungsten ores and concentrates 17 Uranium or thorium ores and concentrates 18 Molybdenum ores and concentrates 19 Titanium ores and concentrates 20 Niobium, tantalum, vanadium or zirconium ores and concentrates 21 Precious metal ores and concentrates 1 Inserted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and also enhanced rate of tax w.e.f.04-05-2011. SI No. Description 22; 23 Other ores and concentrates Granulated slag (slag sand) from mfg. of iron or steel 24 Benzole 25 Toluole 26 Xylole 27 Napthalene 28 Phenols 29 Creosole oils 30 Normal Paraffin 31 Butadine 32 Bitumen 33 Fluorine, chlorine, bromine and iodine. 34 Sulphur, sublimed or precipitated, colloidal sulphur 35 Carbon (carbon blacks & other forms of carbon) 36 Hydrogen, rare gases & other non-metals. 37 Alkali or alkaline earth metals 38 Hydrogen chloride 39 Sulphuric acid and anhydrides 40 Nitric acid, sulphonitric acids 41 Diphosphorous penataoxide, phosphoric acid etc. 42 Oxides of boron, boric acids 43 Halides and halide oxides of non-metals 44 Sulphides of non-metals 45 Ammonia,anhydrous 46 Sodium hydroxide (caustic soda), Potassium hydroxide (caustic potash) SI No. Description 47; 48 Hydroxide and peroxide of magnesium. Aluminium hydroxide 49 Chromium oxides and hydroxides. 50 anganese oxides. 51 Iron oxides and hydroxides 52 Cobalt oxides and hydroxides 53 Titanium oxides. 54 Hydrazine & hydroxylamine and their inorganic salts. 55 Fluorides, fluorosilicates etc. 56 Chlorides, chloride oxides 57 Chlorates and perchlorates, Bromates etc. 58 Sulphides, Poly sulphides. 59 Dithionites and sulphoxylates. 60 Sulphites, thiosulphates 61 Copper sulphate 62 Nitrites, nitrates 63 Phosphinates, phosphonates etc. 64 Carbonates, peroxo carbonates. 65 Cyanides, cyanide oxides. 66 Fulminates, cyanates and thiocyanates. 67 Borates, peroxoborates 68 Sodium dischromate. 69 Potassium dischromate. 70 Radioactive chemical elements. 71 Isotopes and compounds. SI No. Description 72; 73 Compounds, inorganic or organic of rare earth metals. Phosphides,whether or not chemically defined. 74 Calcium carbides. 75 Ethylene, Propylene. 76 Cyclic Hydrocarbons. 77 Halogenated derivatives of Hydrocarbons. 78 Sulphonated, nitrated ornitrosated derivatives of hydrocarbons. 79 Methanol 80 Di-Ethylene Glycol, Mono-Ethylene Glycol 81 Cyclic alcohols 82 Halogenated, sulp-honated derivatives of products. 83 Ethers, ether-alcohols, ether-phenols etc. 84 Expoxides, epoxyalcohols, epoxyethers. 85 Ethylene Oxide 86 Acetals and hemiacetals. 87 Aldehydes whether or not with other oxygen function. 88 Halogenated, sulphonated, nitrated derivatives of phenols alcohols. 89 Saturated acyclic monocarboxylic acids. 90 Unsaturated acyclic monocarboxylic acids. 91 Polycarboxylic acids. 92 Carboxylic acids. 93 Phosphoric ester and their salts. 94 Esters of other inorganic acids. 95 Amine-function compounds. 96 Oxygen - function amino-compounds. SI No. Description 97; 98 Quaternary ammonium salts and hydroxides. Carboxyamide-function compounds. 99 Carboxyamide-function compounds including saccharin and its salts. 100 Nitrile-function compounds. 101 Diazo- Azo- or azoxy-compounds. 102 Organic derivatives of hydrazine or of hydroxylamine. 103 Organo-sulphur compounds. 104 Ethylene Diamine Tetra Acetic Acid. 105 Heterocyclic compounds with oxygen heteroatom (s) only. 106 Heterocyclic compounds with nitrogen heteroatom (s) only. 107 Nucleic acids and their salts. 108 Sulphonamides. 109 Glycosides, natural or reproduced by synthesis and their salts. 110 Vegetable alkaloids, natural or reproduced by synthesis and their salts 111 Tanning extracts of vegetable origin. 112 Synthetic organic tanning substances. 113 Colouring matter of vegetable or animal origin. 114 Synthetic organic colouring matter. 115 Colour cakes. 116 Glass frit and other glass. 117 Other 118 Printed driers. 119 Printing ink whether concentrated or solid. 120 Casein, Caseinates. 121 Enzymes, Prepared enzymes. SI No. Description 122; 123 Artificial graphite. Activated carbon. 124 Residual lyes from rnfg. of wood pulp. 125 Rosin and resin acids and derivatives. 126 Wood tar, wood tar oils. 127 Finishing agents, fixing of dye-stuffs. ]28 Prepared rubber accelerators. 129 Reducers and blanket wash/roller wash. 130 Reaction initiators, reaction accelerators. 131 Mixed alkylbenzenes. 132 Chemical elements doped. 133 Industrial monocarboxylic fatty acids. 134 Retarders. 135 LLDPE/LDPE 136 HOPE 137 Polymers of propylene. 138 PVC 139 Acrylic polymers. 140 Polyacetals. 141 Polythene chips 142 Polyamides. 143 Amino-resins, polyphenylene oxide. 144 Silicons. 145 Petroleum resins. 146 Cellulose and its chemical derivatives. SI No. Description 147; 148 Natural polymers. Ion- ex changers based on polymers. 149 Self-adhesive plates, sheets, film, strip of plastics. 150 Flexible plain films. 151 Articles for conveyance or packing of goods of plastics. 152 Natural rubber, balata, gutta percha. 153 Synthetic rubber and factice derived from oils. 154 Reclaimed rubber. 155 Compounded rubber, unvulcanised. 156 Mechanical wood pulp, chemical wood pulp, semi-chemical wood pulp 357 Cartons, Boxes. 158 Paper printed labels, paperboard printed labels. 159 Paper self-adhesive tape. 160 Partially oriented yam, polyester texturised yarn. 161 Polyester Staple Fibre & Polyester Staple Fibre Fill. 162 Polyester Staple Fibre waste. 163 Sacks and bags, of a kind used for packing of goods. 164 Carboys, bottles, jars, phials of glass. 165 Stoppers, caps and lids. ScheduleVII List of goods taxable @ 5%1 Listof I.TProducts SI No.; 1 Description; Word processing machines, Electronic typewriters 2 Microphones, multimedia speakers, headphones etc. 3 Telephone answering machines, Cell phone 4 Prepared unrecorded media for sound recording 5 Deleted. 6 IT software or any media. 7 TransmissionapparatusotherthanapparatusforradioorT.Vbroadcasting 8 Radio communication receivers, Radio Pagers i) DVD (Digital Versatile Disc) & CD (Compact Disc). 9 Aerials, antennas and parts 10 LCD Panels, LED panels and parts. 11 Electrical capacitors, fixed, variable and parts 12 Electronic calculators 13 Electrical resistors 14 Printed Circuits 15 Switches, Connectors, Relays for up to 5 amps 16 D ATA/Graphic Display tubes, other than Picture tubes and parts 17 Diodes, transistors & similar semi-conductor devices 1 Inserted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and also enhanced rate of tax w.e.f.04-05-2011. SI No. Description 18; 19 Electronic Integrated Circuits and Micro-assemblies Signal Generators and parts 20 Optical fibre cables 21 Optical fibre and optical fibre bundles, cables 22 Liquid Crystal devices, flat panel display devices and parts 23 Computer systems and peripherals, Electronic diaries 24 Cathode ray oscilloscopes, Spectrum analysers, Signal analysers. 25 Parts and Accessories of HSN 84.69, 84.70 & 84.71 26 D C Micromotors, Stepper motors of 37.5 watts. 27 Parts of HSN85.01 28 Uninterrupted power supply 29 Permanent magnets and articles 30 Electrical apparatus for line telephony or line telegraphy. ScheduleVIII1 List of goods taxable @ 5% No. Description of goods Rate of Tax 1 Raw Jute 5% 2 Raw Hides and skins 5% 3 Bamboo converted to sticks for manufacture of Agarbathi (Exempted) 2 4 Raw rubber, latex, Dry ribbed Sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry rubber, block rubber crumb, skimmed rubber and all other qualities and grades of latex. 5% 1 Inserted vide Notification dated 09-10-2007 (w. e. f. 17-07-2007) and also enhanced rate of tax w.e.f.07-09-2011. 2 The payment of VAT on the sale of the item at Sl. No.3 has bee exempted w.e.f. 24-01-2009 vide NotificationNo.F.1-4(1)/TAX/2005dated24-01-2009. THE TRIPURA VALUE ADDED TAX RULES, 2005 (As Amended up to 7th September, 2011) GOVERNMENT OF TRIPURA FINANCEDEPARTMENT NO.F.1-1(43)-TAX/2005 Dated, Agartala the 27thday of April,2005 NOTIFICATION In exercise of the powers conferred by section 87 of the Tripura Value Added Tax ACT, 2004(Tripura Act No. 1 of 2005), the Government hereby makes the following Rules namely: 1. Short title and commencement : (1) These Rules may be called the Tripura Value Added Tax Rules, 2005. (2) Theyshallcomeinto force withimmediate effect. 2. Definitions : In these Rules, unless there is anything repugnant in the subject or context:- (i) “Act” means the Tripura Value Added Tax Act, 2004. (ii) “Agent” means a person authorized, in writing by a dealer to appear or act on his behalf before the Inspector, Superintendent, Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Addl. Commissioner, CommissionerortheTripuraValueAddedTaxTribunalasthecasemaybe. (a) a relative of the dealer, or (b) a person regularly appointed by the dealer, or (c) any person entitled to plead in any Court of Law under the Advocates Act,1961. (d) a person who has been enrolled as a member of the Institute of Chartered Accountants of India, or a Cost Accountant within the meaning of the Cost andWorks Accountant Act, 1959. (iii) “Additional Commissioner” means an Additional Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Governmentundersection18. (iv) “Joint Commissioner” means a Joint Commissioner of Taxes referred to in Rule 8 and any person appointed as such by the State Government under section18. (v) “Deputy Commissioner” means a Deputy Commissioner of Taxes referred to in rule 8 and any person appointed as such by the State Govt under section 18. (vi) „„AssistantCommissioner”meansanAssistantCommissionerofTaxesreferred to under Rule 8 or any person appointed as such by the State Government underSection 18. (vii) “Superintendent of Taxes” means (in respect of dealer a Superintendent of Taxes referred to in Rule 8 or) any person appointed as such by the State Governmentundersection 18and withinwhosejurisdiction thedealer‟s place of business is situated or if the dealer has more than one such place, the SuperintendentwithinwhosejurisdictionthegeneralbranchorHeadofficein Tripura of such business is situated, or if the dealer has no place of business within the State of Tripura, the Superintendent who has been so notified by theCommissionerunderRule.8. (viii) “Inspector” means the Inspector of Taxes referred to in Rule 8 or any person appointed as such by the State Government under section 18. (ix) “Officer” means an officer mentionedinRule8. (x) “Form” means a form prescribed in the schedule appended to the rules or a translation thereof in any language recognized by the Constitution of India publishedundertheauthorityoftheGovernor. (xi) “Government Treasury” means in respect of a dealer, the treasury or Subtreasuryorheadoffice,mainoffice,branchorbranchesofanybankinTripura as may be authorized by the State Government of the area where the dealer has a place of business or, if he has more than one such place where his chief branchorHeadofficeinTripuraissituated. (xii) “Place of business” means any place where a dealer sells and purchases1 any goodsorkeepsaccountsofsalesandpurchases2 (andincludes warehouse andfactory). (xiii) “Return period” means the period for which the returns are to be furnished by a dealer. (xiv) “Rule” means a rule made under Tripura Value Added Tax Rules, 2005. (xv) “Section” means a section of the Act. (xvi) “Warehouse” means any enclosure, building or vessel in which the dealer keeps his stock of taxable goods for sale sale and purchase3 Provided any expressionused inthese rules, which is notdefined, but defined intheActshallhavethesamemeaningasintheAct. 1,2,3 Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 3. (a) (i) Every dealer shall be required to pay tax under Tripura Value Added Tax Act on the sale and purchase1 value of taxable goods at every stage ofsale and purchase2of those goods till thesale and purchase3 to consumer, at the rate specified in the schedule of the Tripura Value Added Tax Act, 2004 other than the dealers whose taxable turnovers duringaperiodof12monthsimmediatelyprecedingthecommencement of the Act do not exceed Rs.3.00 lacs. Provided no deduction would be allowed for expenses in arriving at the sale and purchase4 price (base price) upon which Tripura Value Added Tax is calculated. However, to compute the tax base the price would be exclusive of Tripura Value Added Tax, provided expenditure in relationtosaleandpurchase5such as freight, insurance etc.incurred bythesellingdealer shallbeincluded inarrivingatthe taxablesaleand purchase6 price. On the other hand, where seller has merely incurred expenditure as an agent on behalf of his purchaser who subsequently re-imbursehim,thesereimbursement arenotdeductable.Thetreatment of delivery charges will depend on the time at which titles to the goods passes. Delivery charge will be included in the taxable sale and purchase7 value wherein it is charged before passing the title of the goods to the purchaser. (ii) Every dealer other than the dealer under sub-section (2) and (3) of section 4 of the Act to whom sub-section (1) of section 3 of the Act does not apply shall be liable to pay tax under this Act in respect of sales or supplies or purchases8of goods effected by him in Tripura w.e.f the date on which his turnover in a year first exceeds the limit specifiedinSubsection(I)of Section3butforthepurposeofassessment of the tax for that year, his entire turnover shall be taken into consideration. (b) UnderthisActtaxwouldbechargedonalltransactionsofsaleswhichinclude transfer of property in goods involved in execution of works contract and transfer of right to use any goods. However, in case of zero rated goods such as exports,thetaxoninputsisrefundable. Provided that input tax credit shall be allowed by the concerned assessing authority only. In determiningthe turnoverfortransfer of goods involvedin 1- 7 Substituted vide the TVAT(First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 8 Substituted vide the TVAT(First Amendment) Rules, 2011(w.e.f. 17-08-2011). theexecutionofworkscontract,theamountsspecifiedbelowshallbeexcluded, (c) The amounts representing the purchase price of such goods involved in the execution of such works contract, as are exempt from tax under section 5 of theAct. (d) The amounts representing the value of such goods, involved inthe execution of such works contract as were supplied to the contractor by the contractee himself, provided the property in such goods remains under the terms of the contract throughout with the contractee and the contractor is bound to return theunusedgoodstothecontractee.Providednovalueofsuchgoodsisrealised or realiseablein any way by the contractee from the contractor. Explanation:- For thepurposeofthisrule, „Contractual transfer price of goods‟ means the amounts which have been received or receivable by a dealer for transfer of property in goods. 4. Section 10 of the Tripura Value Added Tax Act provides inputs tax credit. Taxes paid on inputs used for producing taxable goods or purchases are deductible from the tax payable on the taxable sales whether the inputs or purchases are used only partly forproduction orsaleof taxable goods,credit wouldbegiven forafraction of input tax equal to the proportion of the taxable sales to total sales. Provided credit forinputtaxmaybeenjoyedunderthefollowingcircumstances:- (1) Purchasersand sellers shall be registered under the TripuraValue AddedTax Act, 2004; (2 Tax credit shouldbe provided for production input and goods for sale; (3) In case of production, tax credit may be allowed for not only raw materials and components, but also for plant, machinery and equipments, provided purchases ofsuch plant,machinery and equipment could bemadeeligible for inputtaxcreditiftheseareacquiredforuseexclusively fortaxableproduction, manufacturingorprocessingactivities.Providedfurtherthatnoinputtaxcredit willbeallowedforofficeequipmentandbuildingmaterialsforuseinresidential or commercial construction. Though materials for factory construction may be eligible for tax credit. Tax credit will be denied for transportation of equipmentsandsupplies(astransportationservicesareexemptfromthetax). (4) Manufacturers and producers (including mining companies) are eligible to claim tax credit for the tax paid on virtually all of the materials used in their production or manufacturing processes. This would include raw materials, component, parts, packaging materials, consumables, chemicals, additives, lubricantsandexplosivesbutwouldnotincludemotorfuels (petroleum and diesels but not furnace fuel) and coal and coke. (5 Goods brought from outside the State shall not be entitled to get input tax credit in respect of tax paid in the other State. (6) Subjecttosub-section(4)ofSection10aninputtax creditallowedunderthis sectioncan notbe claimed by adealerin ataxperiod unlessthedealerhasan originaltaxinvoiceforthetaxablesupply. Provided that the dealers dealing in items as mentioned in Schedule – VIII shall be eligible for Input Tax Credit subject to the condition that the dealer shall produce original purchase voucher in form – XLI.1 (7) Where a dealer does not have an original tax invoice / purchase voucher2 evidencingtheinputtaxpaid,theCommissioner may allow aninput tax credit inthetaxperiodinwhichthecreditarises,wheretheCommissionerissatisfied:- (a) that the dealer took all reasonable steps to obtain a tax invoice/ purchase voucher3 : and (b) that the failure to obtain atax invoice purchase voucher4 was not due toanyfaultofthedealer,and (c) thatthe amountof inputtaxclaimedby thetaxablepersonis correct. Providedthatthedealershallgiveaffidavitshowingthereasonoffailure to obtain the tax invoice or purchase voucher5 disclose the details particulars of seller. If the Commissioner is satisfied that non-issuance of tax invoice/ purchase voucher6 is intentional and deliberate, the Commissionermaytakepenalactionagainstthesellingorpurchasing dealer7as per provision. (8) Nopersonshallbeentitledforinputtaxcreditoncapitalgoodsifsuchperson is the second or subsequent purchaser of capital goods. (9) Nopersonshallbeentitledtoinputtaxcreditonthestockofgoodsremaining unsoldatthetimeofdiscontinuanceorclosureofhisbusiness. 5. Registereddealersareeligibletoclaiminputtaxcreditonlytotheextentthetaxwas actually paid on the purchase and the payment must be evidenced by a valid tax invoicefromthesupplier/seller. Whentotaltaxpaidoninputpurchasedin any periodexceedsthetotaltaxcollected on sales, the excess credit is to be carried forward to future periods. But excess 1 Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f.17-08-2011). 2,3,4,5,6,7 Substituted vide theTVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). Credit relatedtoexporters shallberefundedunder taxinvoicesystem, 6. InputTax credit :- (1) For the purposes of calculating the net tax payable by a registered person for ataxperiod, aninputtax credit asdeterminedundersub-section(5)ofsection 10 shall be allowed to the registered person for the tax payable in respect of purchase of taxable commodities as mentioned in Schedule-VIII and sale1 ofalltaxablecommodities otherthanthecommodities mentionedinSchedule II (d) of the Act or any other goods which the State Government may notify fromtimetotime. (2) For the purpose of calculating the net tax payable by a registered person for hisfirsttaxperiodafterbecomingregistered,aninputtaxcreditasdetermined under sub-section (5) of section 10 shall be allowed to the registered person for the tax payable in respect of :- (a) all taxable sale of goods (excluding capital goods) made to the person prior to the person becoming registered, or (b) Purchase of goods made by the person prior to becoming registered. Provided that the purchase was for use in the business of the dealer, and the sale or purchase occurred not morethan threemonths prior to becoming liable to pay tax and the goods are in stock at the date of registration. (c) Theparticularsofgoodsinstockpurchasednotmorethanthreemonths before the dealer is liableto pay tax shall bein FormXXXII. (3) The tax invoice or purchase voucher2against which tax credit is claimed or the certificate granted by the Commissioner for exemption thereof, as the case may be, shall be furnished by a dealer before the concerned Assessing Authority atthetimeofhearingfor assessmentundersection29orsection30 or section 31 andor auditing authority atthetimeofauditingundersection28 by such authority, as the case may be. (4) Inadmissibilityof invoice orpurchase voucher3 forinput tax creditin certain cases:- Anyclaimbyadealerforinputtaxcreditshallnotbeadmissibleifhe accepts from any dealer or personinvoice or invoices- (a) which has not been duly obtained from a registered dealer against a bonafidetransaction; 1,2,3 Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). (b) whichhasnotbeenissuedinaccordancewiththeprescribed formatin originalgivingfullparticularstherein; (c) whichhasbeenissuedby a dealer whose certificate of registrationhas been cancelled under sub-section (7) of section 19 or suspended under sub-section (8) of section 19 of the Act and the invoice/ invoices have beenissuedduringtheperiodundersuchsuspensionoraftercancellation. (d) which doesnotshowthe amount oftax chargedseparately. (5) Exemption from furnishinginvoices or purchase vouchers1reported loss of invoices or purchase vouchers2due to thefts, or destruction by fire or by naturalcalamity; (i) Where on account of loss of anyinvoice or purchase voucher3 due to theft or destruction by fire or by natural calamity, a dealer is not in a positiontosubstantiatehis claimintermsof clause (vi)ofsub-section (6) of section 10, and where he claims an order of the Commissioner to exempt him from furnishing suchinvoices or purchase vouchers4, suchdealermay, ordinarilywithin threemonths fromthe date oftheft, fire,naturalcalamityasthecasemaybe,makeanapplicationinwriting totheCommissionerrequesting himtopassanorderinthismatter. (ii) Inhis application tothe Commissionerunderclause (i)of thissub-rule thedealershallfurnish,interalia,thefollowingparticulars:- (a) theyearcomprisingperiodorperiodstowhichtheclaimrelates; (b) the nature of claim covered by the invoices or purchase vouchers5specifyingtherelevant provisionofthe Act; (c) name of the selling dealer and his registration certificate under theAct; (d) amount of the claim for each period under each provision of the Act for which invoices or purchase vouchers6 are claimed to havebeenlost, (e) particularsoffirstinformationreport,ifany,lodgewithlocalPolice StationoranyreportofFireServiceStationoranyotherauthority; (f) extent of damage caused by fire or natural calamity or theft on thebasisofcertificatefromtheAuthoritiesconcerned; (g) any other evidence that the dealer wishesto adduce. 1-6 Substituted vide theTVAT(First Amendment) Rules, 2011(w.e.f. 17-08-2011). (iii) The Commissioner may, on the application made by a dealer under clause (1) of sub-rule (5) of Rule 6 may cause such enquiries as he considers necessary or call for any evidence from the dealer or any otherpersonorauthoritieswhichmaybedeemednecessaryfordisposal ofsuchapplication. (iv) Where the Commissioner is satisfied that the dealer isnot in a position to furnish all or any of the tax invoices or purchase vouchers1 on account ofloss ofsuch evidences due to fireorany natural calamity or theft beyond the control of such dealer the Commissioner may, by an order in writing exempts Such dealer from furnishing such taxinvoice or purchase voucher2 subject to conditions, if any, as he may specify inthe saidorder. ProvidedthattheCommissionermay refuseto exempt anydealerfrom furnishinginvoices or purchase vouchers3 where the dealer is found to have not furnished return relating to relevant period of claims under sub-section (1) of section 24. (6) (i) Tax Invoice as referred to in section 50 shall be in Form XXIX. (ii) Credit note referred toin section 17(1) shall be in Form XXX. (iii) Debit note referred to insection 17(2) shallbe in Form XXXI. (iv) The purchase vouchers referred to in sub-section (2) of Section 50A shall be in Form-XLI.4 (7) Everydealerclaiminginputtaxcreditundersub-section(5)ofsection10shall submit along with return a statement of purchase in Form XXXVII and a statementofsalesinFormXXXVIII. (8) (1) A registered dealer eligible to pay a lump sum in lieu of tax by way of compositionmayoptforsuchcompositionandgivehisoptioninform XXXIX to the appropriate Superintendent of Taxes within the period specifiedinsection15. (2) The lump sum payable by a registered dealer will be fixed at such percentage of his entire taxable turnover of goods as the Government may by order notify for every quarter of the year for which the option has been given. Such lumpsum shall be paid by chalan in form XVIII within fifteen days, of the expiry of the quarter. A copy of chalan in 1-3 Substituted vide the TVAT (First Amendment) Rules, 2011(w.e.f. 17-08-2011). 4 Inserted vide theTVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). proof of such payment shall be sent to the appropriate Superintendent ofTaxeswithinsevendaysofsuchpayment. 7. (1) Every person responsible for making payment to any person (here-in-after in thisrulereferredtoasthecontractor)fordischargeofanyliabilityonaccount ofvaluableconsiderationpayableforthetransferofpropertyingoods(whether in goods or in any other form) in pursuance of the works contract shall at the timeofmakingsuchpaymenttothecontractoreitherincashorinanymanner, deduct VAT at the rate as notified by the Government from time to time1of the gross amount of the bill towards tax payable in respect of all types of works under section 4(3) of the Act on account of such works contract provided that till the Government notify the rate, the prevailing rate shall continue2 (2) Every person responsible for making payment to any person for discharge of anyliabilityon accountof valuable considerationpayable foranytransfer of therighttouseany goods otherthanthe goodsin exemptedlistoftheAct for anypurpose(whetherornotforaspecifiedperiod)forcashorinanymanner, shall at the time of making such payment deduct an amount at the rate as notified by the Government from time to time3 of the payment on account of such transfer of right : provided that till the Government notify the rate, the prevailing rate shall continue4 : Provided no such deduction shall be made from the bill (s) or invoice (s) of thetransfererwherethe amountsreceived as penalty for defaultsin payment or as damages for any loss or damage caused to the goods by the person to whomsuchtransferwas made,and (3) The amount deducted under Sub-rules (l) and (2) shall be deposited intothe Government Treasury by challan in Form XVIII by the person making such deduction within 7 day of the month following that in which the deduction is made. (4) Thepersonmakingsuchdeduction undersub-rule(l)and(2)shall,atthetime ofpaymentordischarge,furnishtothepersonfromwhosebill(s)andinvoice(s) suchdeductionismade,acertificateinFormXIspecifyingtheamountdeducted and the rate(s) at which it has been deducted. (5) A copy of the challan showing the deposit of the amount referred to in subrule(3)shallbemadeoverbythe personmakingthedeductiontotheperson 1,3 Substituted vide theTVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 2,4 Added vide theTVAT(First Amendment) Rules, 2011(w.e.f. 17-08-2011). fromwhomthe deductionismade within7(seven) daysofsuchdeposit. (6) ThepersonmakingsuchdeductionshallfurnishtotheSuperintendentofTaxes, havingjurisdictionoverthearea, areportofsuchdeduction within15(fifteen) days from the date of depositof such amountin Form XI. (7) The person from whose bill (s) or invoice (s) the deduction was made shall furnishthereturnsalongwiththechallantotheSuperintendentofTaxeshaving jurisdictionoverthearea,inaccordance withtheprovisions of theRules. (8) All such deductions and deposits into the Government Treasury shall be deemed to be provisional payment of tax which shall be adjusted at the time of assessment under section 29 or 30 or 31 of the Act as the case may be. (9) Anydeductionmadeinaccordancewiththeprovisionsofthisruleandcredited into the Government Treasury shall be treated as a payment of tax on behalf of the person from whose bill(s) or invoice(s) the deduction has been made and credit shall be given to him for the amount so deducted as per deposit challan submitted to the Superintendent it of Taxes along with the returns in theassessmentmade forthe assessment year. (10) If any person asisreferredtoinsub-rule (1) and (2) ofthisRulefailstomake deduction or after deducting, fails to deposit the amount so deducted as required by sub-rule (3) the Superintendent of Taxes may after giving such personopportunity ofbeingheard, by orderin writing,direct thatsuchperson shall pay, by way of penalty a sum not exceeding one and a half times the amount not so deducted and / or deposited into the GovernmentTreasury. (11) Without prejudice to the provisions of sub-rule (10), if any such person fails to make the deduction or, after deducting fails to deposit the amount so deducted, he shall be liable to pay simple interest at the rates contained in section 44 of the Act, on the amount so deducted, and / or deposited from thedateonwhichsuchamountwasdeductibletothedateonwhichtheamount isactuallydeposited. (12) Where the amount has not been deposited after deduction, such amount together with interest and penalty, if any, shall be recoverable from the person in default as an arrear of land revenue as per provision of sub-section (6) of section 37 of the Act. 8. (1) ThereshallbethefollowingauthoritiestoassisttheCommissioner:- (i) AdditionalCommissionerofTaxes, (ii) JointCommissionerofTaxes, (iii) DeputyCommissionerofTaxes, (iv) AssisstantCommissionerofTaxes. (v) Superintendentof Taxes, (vi) Inspector of Taxes. (vii) Any other person appointed as such by the State Government. (2) Subject to the provisions of the Act and the Rules made there under, the Commissioner,may,bynotificationintheofficialGazettee,delegatethepowers to be exercised by above classes of officers and shall specify the area of the person in respect of which powers are to be exercised by each of the above classofofficers. Provided that the power of revision conferred upon the Commissioner under Section 70 of the Act shall not be delegated. 9. TRIBUNAL : (1) AmemberoftheTribunalshallbe:- (a) A person who has for a period of 10 years held a Civil Judicial Post or a serving member of the Tripura Judicial Service (not below Grade 1) who has served as an Addll. District Judge or a District Judge for at leastone year. (b) An officer of the Finance Department not below the rank of Secretary totheGovernmentofTripura. (c) A person who has for at least 7 years been practicing as a Chartered Accountant under the Chartered Accountant Act, 1949, or as a Registered Accountant under any Law formerly in force or who is or has been a member of the Indian Audit & Accounts service or Audit and Accounts Service of any State. (d) A person who is or has been a member of the Indian Administrative Service and has held a post, not below the rank of Secretary under the GovernmentofTripuraoranyotherStateGovernment, (2) The members of the Tribunal shall ordinarily hold office for a period of three yearsfromthedateoftheir appointment,andthe termsandconditionsoftheir service shall be such as may be determined by the State Government from timetotime. Providedthat theState Government may fromtime to time renew theperiod of appointmentofanyofthemembersfor suchperiod asitmaythinkfit. 10. REGISTRATION OF DEALER : An application for registration under section 19 shall be in Form I and it shall be addressed to the Superintendent of Taxes. (1) Anapplicationforregistrationshallbesignedandverifiedinthecaseof:- (i) individual,bytheproprietorofthebusiness. (ii) an association ofpersons, by anadult member oftheassociation. (iii) afirm,bythemanaging partneror anadultmemberofthefirm. (iv) aHinduundividedorjointfamily,bytheManagerorKartaoranyadult memberofthefamily. (v) a company, by the Managing Director or the Secretary or Manager or thePrincipalorChiefExecutiveOfficeroftheCompanyin India. (vi) anyGovernmentDepartment,by the headoftheOffice. (2) Thepersonmakingan applicationfor registration shallspecifythecapacityin whichtheapplicationismade,signedandverified. Providedthat for the purpose of making an application, aWarehouse where no accounts of sales are kept shall not be deemed to be a place of business. 11. In the applicationform referred toinRule10, a dealershall stateinteralia- (i) the nature of the business in broad but sufficiently clearterms and mention whetherhemanufactures,processes,imports,wholesells,distributesorretails taxable goods or if he carries out more than one of these functions, he shall statepreciselythecombinationofthefunctionscarriedout; (ii) thenature ofthebusinessnamely whetheritrelatestoimportingfromoutside Tripura but within India or importing from outside ofIndia, manufacturing, wholesaledistribution,retailsale,supply offoodordrink,transferofproperty in taxable goods in execution of works contract, transfer of right to use any taxablegoods; (iii) the class or classes of taxable goods that a dealer purchases or intends to purchaseforresalebyhiminTripura; (iv) the class or classes of goods, that a dealer purchases or intends to purchase forusebyhimdirectlyinthemanufactureoftaxablegoods,includingcontainers orpackingmaterials,inTripuraforsalebyhiminTripura; (v) statusofoccupancyoftheapplicantinrelationtotheplaceofbusinessnamely, whether the place of business is owned, rented, leased or provided free of rent by the owner or lessee; (vi) the application in Form I shall be accompanied by a declaration affixing one copy of passport size photograph of the proprietor or partner or the Karta of a Hindu Undivided family as the case may be duly attested by the witness attesting the signature of the proprietor or the partner or the Karta in the spaceprovidedin Form I,and thesaiddeclarationshallbe duly signedby the person whohas signedthe applicationinForm I. (vii) the application in Form I shall be accompanied by a declaration affixing one copy of passport size photograph, of managing director, director or principal of a company, or in case of Govt. of Head of Department or, in the case of any other association of persons, of the President, Secretary, or the Principal Officer of such association, and the said declaration shall be duly signed by thepersonwhohassigned theapplicationinForm I. (viii) whether he imports any taxable goods from outside the state but within the territory of Indiaorfromoutsidetheterritoryorfrom bothsources; (ix) whether he purchases any taxable goods from places within Tripura; (x) the languageinwhichhekeepshisaccounts; (xi) where the applicant is not a company incorporated under the Companies Act, 1956, or under any other law, the name and addresses of the proprietor of the business or the names and addresses of the partners of the firm or the names and addresses of the persons having any interest in the business (as in the case of a Hindu Undivided family business), together with age, father‟s name and permanent home address of each such proprietor, partner or other persons; (xii) particulars of every business, if any, in Tripura or elsewhere in India outside Tripura in which the proprietor, the partners or other persons, as the case may be, asmentionedinclause(v),hasorhaveanyinterest; (xiii) particularsofanyregistrationcertificateissuedbytheRegistrarofCompanies, ShillongorbyanyotherregisteringauthorityinIndiainrespectofsuchbusiness; (xiv) taxableturnoverofsales,taxableturnoverofpurchasesofgoodsorcontractual transfer price of goods involved in execution of works contract, for the preceding year, if any and for the current year up to a date not earlier than thirtydays fromthedateofsuchapplication; (xv) particularsofthecertificateissuedbythemunicipalityorotherauthorityifany, in respect of business andthe date ofissue andlast renewal thereof (xvi) particularsofIncomeTaxPermanentAccountNumber(PAN)ortheevidence thatithasbeen applied for. 12. CERTIFICATEOF REGISTRATION : (1) The registration certificate shall be issued in Form II and shall specify the following,amongstotherparticulars,namely:- (a) the location of the business and / or any branch of the business; and (b) thenatureofthebusiness. (c) the class or classes of taxable goods that a dealer purchases or intends topurchaseforresalebyhiminTripura. (d) the class or classes of goods, that a dealer purchases or intends to purchase for use by him directly in the manufacture of taxable goods, including containers or other packing materials in Tripura for sale by himinTripura. (e) thedatew.e.fwhichthecertificateofregistrationis granted. (2) (i) Each certificate shall bear a number and distinctive registration mark. The distinctive registration mark to be entered on a certificate shall be such as may beassignedby theCommissionerforeach localarea. (ii) a certificate shall be issued for each place of business and it shall be kept at the place of business to whichit relates. (3) TheSuperintendent ofTaxes shallkeepForm-I affixingphotographreferred to sub-rule (vi) & (vii) of Rule 11, with the copy of certificate of registration forofficialrecord. (4) The security or additional security to be furnished by the registered dealer under section 20 or by registered Transporter under section 22 shall be determined by the Commissioner on the basis of nature of business, capital investment&taxableturnoveretc. andshallbe furnished either- (i) by challanin Form XVIII infavour of the concernedSuperintendentof Taxesor (ii) by depositing the amount fixed by the Commissioner as security in a NationalisedBankor (iii) byfurnishingwiththesaidofficeraguaranteefromaNationalisedBank agreeingtopaytheStateGovernmentondemandtheamountofsecurity fixedbytheCommissioneror (iv) byfurnishingNationalsavingsCertificateorKishanVikashPatra. The Security furnished may, in the event of default of payment of any tax, penalty or other dues, be adjusted towards such tax, penalty or otherdues. (5) Anyregistereddealermay obtainonpaymentofthefeereferredtoinrule59, a duplicate copy of any certificate which has been issued to him and which may have been lost, destroyed or defaced. (6) When a registered dealer applies for cancellation or amendment of his certificateofregistration,heshallsubmittheoriginalcertificatealongwithhis applicationtotheSuperintendentofTaxes. (7) When a registered dealer furnishes any information as requiredby section19, he shall send, along with his application,the certificate of registration to the Superintendent for amendment, cancellation or replacement as the case may be. (8) Register of Certificate of Registration issued to the dealer shall be maintained bytheSuperintendentof Taxes in Form-III. 13. (1) Every registered dealer shall keep and display the registration certificate at theplaceofbusinessandtheplaceofbranchbusinesstowhichitisissued. (2) If any registered dealer fails to comply with the provision of sub-rule (1), he shallbepunishable with a penalty not exceedingrupees onehundredfor each dayofdefaults. 14. Treatment and replacement of registration certificate issued earlier under the Tripura Sales Tax Act, 1976 or The Tripura Purchase Tax Act, 1990.1 (1) For the purpose of issue of a fresh certificate of registration, the concerned SuperintendentofTaxesshall,onreceiptofapplicationforregistrationinForm -I from a person deemed to be registered under section 19 of the Tripura ValueAddedTaxAct,issueafreshcertificate,inreplacementofsuchcertificate of registration under the Tripura Sales Tax Act, 1976. Subject to issue of such certificate of registration, such person continues to be liable under the TripuraValueAddedTaxAct,2004.Suchcertificateshallbeissuedordinarily withinthirtydaysfromthedateofreceiptofsuchapplicationexceptin acase covered by sub-rule (2). (2) If any registered dealer under the Tripura Sales Tax Act or The Tripura Purchase Tax Act, 19902 deemed to be registered under sub-rule (1) has undergoneanychange,suchdealershallfurnishtheparticularsintheapplication in Form -I to the Superintendent of Taxes together with all the certificates of registrationinreplacementofwhichafreshcertificateofregistrationisrequired to be issued. 1,2 Added vide the TVAT(First Amendment) Rules, 2011 (w.e.f. 17-08-2011). (3) If the Superintendent of Taxes is satisfied that the contents of application made under sub-rule (2) are correct, he shall issue a certificate of registration to such dealer ordinarily within thirty days from the date of receipt of such application. (4) Cancellationofregistration,suspensionofregistration:- (a) WhentheSuperintendentofTaxesissatisfiedthatthetaxableturnover ofsalesofanydealerregisteredundersection19,forthreeconsecutive years,failstoexceedthetaxablelimit,heshallcanceltheregistrationof the dealer under sub-section (11) of Section 19. Provided that where the Superintendent of Taxes does not cancel the „ certificate of registration on the application of a dealer on or before the last date of the period two years immediately following the three consecutive years during which his taxable turnover of sales failed to exceedthetaxablelimit,suchcertificateshallstandcancelledwitheffect from the first day of the year immediately following the period of two years referred to above. Provided further that the provisions of clause (a) of this sub-rule shall not be applicable in case of dealers dealing in the items under schedule-VIII.1 (b) If the Superintendent of Taxesis satisfied that the dealer is notliable to pay tax under section 3 he shall, on application made by such dealer under sub-rule (1), cancel the registration with effect from the first day ofthe yearfollowing the year referred tointhatsub-rule. Provided that where the Superintendent of Taxes does not cancel the certificate of registration on or before the last day of the year during which the application for cancellation of the certificate is made, such certificate shall stand cancelled with effect from the first day of the followingyear. (c) (i) Where a dealer has failed to pay tax, penalty or interest under the Act or has failed to furnish return referred toinsub-section (1) of section 24, the concerned Superintendent of Taxes shall be competent to suspend certificate of registration of such dealer under sub-section (8) of section 19. (ii) The Superintendent of Taxes before suspending a dealer‟s certificate of registration shall issue a notice on any date after the expiry of due date of payment of tax, penalty or interest or furnishingofreturn,referredtoinsub-clause(1)givingsuchdealer anopportunityofbeingheard. (iii) If the concerned Superintendent of Taxes is satisfied that the defaultinmakingpaymentorfurnishingreturnwasmadebythe dealerwithoutanyreasonablecause,suchauthorityshallsuspend thecertificateofregistrationofsuchdealerwithimmediateeffect. (d) Where the certificate of registration of a dealer is suspended under sub-section (8) of section 19 for failure to pay tax, penalty or interest under the Act, the concerned Superintendent of Taxes shall, on an application made by the dealer along with the evidence of payment of such tax, penalty or interest, or furnishing of such return or returns as the case may be, restore such certificate of registration in accordance withtheprovision ofsub-section (9)ofthatsection. (e) (i) Where a dealer has failed to pay tax, penalty or interest under the Act, or has failed to furnish return, the concerned SuperintendentofTaxesshallbe competentto cancel registration of such dealer under sub-section (6) of section 19. (ii) Where the certificate of registration of a dealer is suspended undersub-section(8)ofsection 19forfailureto paytax, penalty or interest under the Act, and continues to be so suspended even afterninety daysfromthedateofsuchsuspension,theconcerned SuperintendentofTaxesmaycancelsuchcertificateofregistration aftergivingthedealeranopportunityofbeingheard. 15. Display of sign board :- (i) Every dealer registered under this Act shall display a sign board at a conspicuousplaceathisplaceofbusinessshowinghistradenameandaddress ofplaceofbusinessincludingpremisesnumber,floor,roomNo.,etc.,ifany; (ii) Thesignboardshallalsoshowthenumberofcertificateofregistrationgranted undertheAct; 16. Information in respect of changes requiring amendment of certificates of registration:- (1) When any registered dealer furnishes any information in accordance with subsection (5) of section 19 of the Act to the Superintendent of Taxes within fourteen days of the occurrence of the event along with the certificate of registrationforamendmentorcancellationthereofasthecasemaybeandthe concerned Superintendent of Taxes shall amend the certificate accordingly aftermakingsuchinquiryashedeemsfit. (2) Everyregistereddealer,shallinformthefollowinginformationtotheconcerned SuperintendentofTaxesinrespectof any changeofhisbusiness;- (a) Informationregardingappointmentofanewmanageroropeninganew warehouseofthebusiness. (b) Intention of purchasing any class or classes of goods which are not coveredbytheexistingcertificateofregistration. (c) Information in respect of intention to sale or dispose any business by the selling dealer shall be intimated to the concerned Superintendent of Taxeswithfollowingparticulars:- (i) Name and address of purchaser; (ii) Date of sale or disposal; (iii) No.ofcertificate ofregistrationofthepurchaser; (iv) Whether purchaser has made application to the Superintendent ofTaxesforamendmentofthecertificateofregistration; (v) An amount of tax, penalty and interest remaining unpaid by the dealer selling the business as on the date of sale or disposal of suchbusiness; (d) Information to be furnished with respect to discontinuation of his business:- (i) where a dealer registered under the Actdiscontinue his business, he shall make an application within fourteen days of such discontinuation together with certificate of registration for the cancellationthereoftotheconcernedSuperintendentofTaxes. (ii) If the concerned Superintendent of Taxes, after making such enquiry, as he deems fit, is satisfied that the business has been discontinued,heshall,byanorderinwritingcancelthecertificate ofregistration. (e) Information in respect to change of name and nature of business and constitution of board of directors of company. If a registered dealer intendsto change the name and natureof thebusiness, heshall applyto the concerned Superintendent of Taxes with certificate of registration and adduce such evidence as may be necessary. The Superintendent ofTaxesaftermakingenquiryashedeemsfit,issatisfiedthatthecontents of the application are in order, he shall, by an order in writing, amend thecertificateofregistrationofthedealer. WhereadealerbeingaCompany,effectsanychangeintheConstitution of the Board of Directors, suchdealer shall, within fourteen days from thedateoftheresolutionadoptedinthemeetingofthecompany,inform the concerned Superintendent of Taxes of the names of the directors in thereconstitutedboardofdirectorsandfurnishdeclarationaffixingone copyofpassportsizephotographofsuchDirectororPrincipalOfficer. (f) Informationinrespecttodeathofanydealerbyhislegalrepresentative- Inthe event of death of a dealer, being a proprietor or partner of a firm, hislegalrepresentativeshall,withinfourteendays fromthe dateofsuch death, inform in writing the concerned Superintendent of Taxes of the date of such death and produce before such authority, evidence as may be considered necessary. (g) Declarationinrespectofmanagerorotherofficersofaregistereddealer- Every dealer registered under the Act shall within fourteen days from thedateofregistration,furnishtotheconcernedSuperintendentofTaxes adeclarationinrespectofthemanager,officersorauthorisedpersonin Form XL and shall send a revised declaration within 14 days from the date ofchangeofsuchmanagerorofficers. (3) Submission of statements,accounts and declaration under sub-section (1) of section 59 :- (1) Every registered dealer shall, withinsixty days from the closing of the accounting year,submit before the concernedSuperintendentof Taxes a yearly statement showing the details of closing stock at the end of suchaccounting yearinthemannergivenbelow:- (a) A registered dealer who is a manufacturer shall furnish closing stock, statementshowingthefollowinginformation:- (i) quantityandvalueoffinishedgoods, (ii) quantityandvalueofsemi-finishedgoods, (iii) quantityandvalueofrawmaterials, (iv) quantityandvalueofpackingmaterials. (b) A registered dealer other than a manufacturer shall submit the closing stockshowingthefollowingparticulars:- (v) quantityandvalueof goods, (vi) quantityandvalueofpackingmaterials. (4) Everyregistereddealershall,withinsixtydaysfromtheclosingoftheaccounting year, submit before the Superintendent of Taxes an annual statement of purchase in Form XLII.1(Deleted)2 (4A) Every registered dealer dealing in the items under ‘Schedule –VIII’ shall, within sixty days from the closing of the accounting year, submit before the Superintendent of Taxes, an annual statement of sales in Form – XLIII.3 (5) Everyregistereddealerwhoisentitledtoclaimrefundundersection43shall, withintwentyonedaysfromtheendofeachreturnperiod,submitastatement showingdetailsofrefundclaimedinrespectofeachexportsaleeffectedduring suchperiod. (6) Every registered dealer, who transfers goods to a branch office, head office, agent or any other person, outside Tripura otherwise than by way of sale shall,withinthirtydaysfromtheendofeachreturnedperiodsubmitastatement showing the quantity and value of goods so transferred during such period and if such goods are transferred at the cost price then corresponding sale pricein local market ofsuchdealershallalso bedeclared. (7) Every registered dealer shall, along with periodical return submit a detailed statement of purchase in Form XXXVII & sales in Form No. XXXVIU. 17. REGISTRATION OF TRANSPORTERS CARRIERS OR TRANSPORTINGAGENT:- (1) Every transporter, carrier or transporting agent operating transport business inTripurarelatingtotaxablegoodsshall,applytotheSuperintendentofTaxes for registration under section 22 of the Tripura Value Added Tax Act, 2004. TheapplicationforregistrationshallbeinformIV. 1,3 Inserted vide theTVAT (First Amendment) Rules, 2011(w.e.f.17-08-2011). 2 Deleted videthe TVAT(First Amendment) Rules,2011(w.e.f. 17-08-2011). (2) Anapplicationforregistrationshallbosignedandverifiedinthecaseof (a) individual,bytheProprietorofthebusiness; (b) afirm,bytheManagingPartneroranadultmemberofthefirm; (c) an association of persons,anadultmemberoftheassociation; (d) a Hindu undivided or joint family, by the Manager, Karta or any adult memberofthefamily; (e) a company, by the managing Director or Director of the Company in India; (f) anyGovernmentDepartment,by the Headoftheoffice. (g) anyGovernmentundertaking,HeadofOfficeofsuchundertaking; (3) Application for registration of transporter, carrier, transporting agent under sub-rule(1)ofthisRuleshallstateinteralia:- (i) Nameofthe applicant; (ii) Status of the applicant (Proprietor, Partner, Director etc) ; (iii) Nameofthetransporter, carrierortransportingagent; (iv) Addressofheadofficewithtelephone/E-Mail/FaxNo.,ifany; (v) Name and address of proprietor, partner, Director etc. (vi) Addressofallbranchoffices; (vii) Addressofall godowns; (viii) Particulars of trucks / lorriesin the nameof thetransport companyitself andinthenameofitspartners. (ix) Particulars of immovable properties including landed property of proprietor/partners; (x) Bank accounts of transporter, proprietor & partners and nature of account. (4) RegistrationCertificateshallbeinFormV. (5) Registerofcertificatesofregistrationissuedtotransportersshallbemaintained bytheSuperintendentof Taxesin Form-VI. (6) IfaTransporter,carrieroratransposingagentcarriesortransportsanytaxable goodsincontraventionoftheprovisionsoftheActortheRules,hisregistration shall be liable to be cancelled or suspended for such period as may be determined by the Commissioner of Taxes after giving him a reasonable opportunityofbeingheard. (7) Everytransporter,carrierortransporting agent operatingitstransportbusiness inTripurashallmaintain inaRegisterin Form-VII atrue andcorrectaccount of every consignment of goods transported into Tripura and in Form-VIII of goods transported outside Tripura through it. Every transporter shall furnish quarterly statement in Form-IX showing a true and correct account of undeliveredtaxablegoodslyingin itscustody asonthelast dayofthe related quarter (financial year to be followed ) which were transported into Tripura throughit, tillthat day so as to reach theSuperintendent of Taxeswithinthirty daysfromtheexpiryof eachquarter. Provided that the Superintendent of Taxes may by order in writing direct any transporter to furnish the statement in Form-IX before expiry of any quarter within such date as may be specified in the order and may like wise at any timemodifyorannulsuchorder. (8) No taxable goodsshallbedeliveredbythe transporter, carrierortransporting agentunlesstherequirementslaiddowninRule48and51havebeencomplied with. (9) Nodeliveryoftaxablegoodsshallbegivenbythetransporterwithoutobtaining a copy of permit in Form-XXIV signed by the Superintendent of Taxes/ InspectorofTaxes. (10) All accounts, registers and other documents related to the transport business intransportationoftaxablegoodsintoTripuraandoutsideTripuraanddelivery thereof in possession of a transporter and its office or go-downs and vehicles shall, at all times, be open for inspection by the Commissioner or any other officer. If the inspection remains incomplete, the Commissioner or any other officer may lock and seal that premises including office, go-down etc. where accounts, records, documents and taxable goods are kept, (11) IftheCommissioner hasreason tosuspect that any transporteris carryingon transport business in contravention of the provisions of the Act and Rules he may conduct physical verification of stock of taxable goods available in its recordedoffice, go-downs,vehiclesetc. 18. RETURNS : ( I ) Every registered dealer shall furnish return of turnover of taxable goods under section 24 of the Tripura Value Added Tax Act, 2004 to the Superintendent of Taxes in the following forms : (a) In Form-X by the dealers other than dealers as mentioned in (b) and (c) below. (b) In Form-XA by the Composite dealers. (c) In Form-XB by the dealers dealing in items under Schedule –VIII. Explanation : Dealers dealing in items under Schedule – VIII and also in other items, shall furnish return both in Form X & XB as applicable.1 (II) the notice referred to in sub-section (2) of Section 24 of the Act shall be in Form -XII. (III) the return shall be furnished quarterly so as to reach the Superintendent of Taxeswithinonemonthfromtheexpiryofeachquarter, Provided that the Commissioner or any other officer not below the rank of Superintendent of Taxes may by an order in writing, direct any dealer to submit returns for period less than a quarter or a month within such date as maybespecifiedintheorderandmaylikewiseatanytimemodifiedor annul suchorderandthereasonofdirectingany dealertosubmitsuchreturnsshould be recorded. (IV) Every dealer who is registered under the Act or to whom : - (a) a notice has been served to furnish return under sub-section (2) of section 24 shall, maintain in a register a true and upto date account of sales and purchases of taxable goodsmade by him. (b) for the purpose of furnishing return and making payment of tax as required by section 24 and rules made thereunder, the accounts of sales & purchases maintained in the register, referred to in clause (a) shall be totalled by the dealer at the end of each month and shall be in agreement with the total amount of sales of goods and purchases of goods according to his accounts and the books of accounts that he maintainsintermsofsection48 and rules made thereunder. (c) every dealer shall maintain the copies of permits documents, vouchers, bills, or cash memos, purchase vouchers2 counter foils of all related CST Forms as may be required in support of any entry in his accounts, books of accounts or sales register and purchase register that he is 1 Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 2 Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f.17-08-2011). requiredtomaintainbyor undersection48. (d) every dealer who is registered under the Act or to whom a notice has been served to furnish return under sub-section (2) ofsection24 shall alsomaintain aVAT account registerforthepurposeofsub-section(7) ofsection10 ofthis Act. (V) All returns required to be furnished shall be signed and verified as in the case ofanapplicationforregistrationunderRule10. (VI) Every registered dealer, who transfers goods to a branch office, head office, agent or any other person, outside Tripura otherwise than by way of sale shall, within thirty days from the endof each return periodsubmitastatement showing the quantity and value of goods so transferred during such period and if such goods are transferred at the cost price then corresponding sale pricein local market ofsuchdealershallalso bedeclared. (VII) Everyregistereddealershall,alongwithperiodicalreturnsubmitacommodity wise statement of purchase & sale in Form No. XXXVII & XXXVIII. 19. Deduction of sale price of goods returned or rejected for computing gross turnover ofsalesforsubsequentreturnperiod:- Wherein, any goods are returned by a customer to a registered dealer within three months from the date of purchase, during or following the period in which such goods were sold, such registered dealer may, while furnishing return under Rule 18 deduct the sale price of goods in respect of which due tax was paid by the dealer duringthe earlier period fromhis grossturnover of salesof goods. 19A. Deduction of purchase price of goods returned or rejected from computing gross turnover of purchases for subsequent return period in respect of items under schedule – VIII :- Wherein, any goods are returned by a dealer to a seller within three months from the date of purchase, during or following the periods in which such goods were purchased, such registered dealer may, while furnishing return under Rule-18, deduct the purchase price of goods in respect of which due tax was paid by the dealer during the earlier period from his gross turnover of purchases of goods.1 20. Mannerandtimeofpaymentoftaxbeforefurnishing returns:Every dealer who is required to furnish return quarterly or monthly according to 1 Inserted vide theTVAT(First Amendment) Rules, 2011 (w.e.f. 17-08-2011). Rule 18, shall pay into the appropriate Government Treasury or authorized bank of the area where the dealer has a place of business, under the appropriate challan the amount of tax payable according to his accounts for each quarter or month within thirty days fromthe expiry oftheeachquarterormonth. 21. (1) Where it appears necessary to the Superintendent of Taxes to make an assessment under section 31 in respect of a dealer for a year or part of a year, comprising period or periods, such Superintendent of Taxes shall serve a notice under sub-section (1) of section 31 upon a dealer directing him to appear before him in person or through his authorized agent on the date and at the time specified in such notice in compliance of the requirement of subrule (5)andsub-rule (6)forthepurposeof assessment oftaxin respectofthe aforesaid period or periods and imposition of penalty under sub-section (3) ofsection 25. (2) The notice referredto in sub-rule (1) shallbein FormXXXV. (3) Assessment orders passed under the provisions of the Act shall be made in Form-XIII and Form-XIV. (4) In thenoticereferred toinsub-rule(3),thedateofhearing shallbefixed ordinarilynotbeforefifteendaysfromtheissueofsuchnotice. (5) The notice referred to in section32(1) ofthe Act shallbe in Form XXXVI. (6) Demandnotice forthe amountoftaxand penaltydue fromdealers: (a) Afteranorderofassessmentispassed bytheconcernedSuperintendent of Taxes under section 30 or 31 or 32 in respect of a dealer, such authorityshallserveanoticeinForm-XVonsuchdealerdirectinghim tomakepaymentoftheamountoftax, penalty andinterest,if any, due fromsuchdealerbysuchdateas may bespecifiedin suchnotice. (b) The date to be specified for payment by a dealer in thenotice referred toinclause (a)shallnotordinarily belessthenthirty daysafter service ofthenotice: Provided that where on account of delay in service of the notice in Form-XV the dealer is denied of the minimum time of thirty days for compliance with such notice, he may, on application be allowed such furthertimeasfallsshortofthirtydaysfromtheserviceofsuchnotice. (c) The notice referred to in clause (b) shall also specify the date by which a dealer shall produce a receipted copy of challan of Government Treasury or of authorized bank as a proof of payment of tax, penalty andinterest,ifany,made accordingtosuchnotice. (7) Preservation of assessment records :- (a) All the papers relevant to the making of any assessment including determinationofinterest,impositionofpenaltyandrefundoftax,interest or penalty in respect of any particular dealer, owner or lessee of warehouseorownerofgoods,asthecasemaybe,shallbekepttogether andshallform assessment caserecords. (b) Assessment case records referred to in clause (a) shall be reserved by the concerned Superintendent of Taxes till such periods as such case recordsmayberequiredforfinaldisposalofanyappeal,review,revision or reference under the Act or for final disposal of any case pending beforeTribunal,HighCourtorSupremeCourt. (8) Periodofpreservationofaccounts,booksofaccounts,registersbydealers :- (a) The accounts, books of accounts, registers, documents of the dealer including computerized or electronic accounts maintained on any computerorelectronicmedia,counterfoilsofallstatutoryformsobtained and used by the dealer, documents, invoices, cash memos in respect of purchases, sales, delivery of goods by a dealer, or vouchers in respect of any year or part thereofshallbe preserved by him: (i) foraperiodofnotlessthenfive yearsaftertheexpiry ofthe year towhichthey relate,or (ii) tillsuchperiodasthesemayberequiredforfinaldisposalofanyappeal, review, revision or reference under the Act or for final disposal of any case pending before any Court or Tribunal in respect of such year or part thereof, which ever is later. 22. APPEAL : An appeal under section 69 shall lie to the Assistant Commissioner of Taxes (or any other Officer specially empowered in this behalf by the State Government) and an appeal against an orderpassedby the AssistantCommissioner (or any other Officer specially empowered in this behalf by the State Government) under section 69 or an order passed by the Commissioner under Sub-section (1) of Section 70 shall lie to the Tribunal and a dealer or other person may file appeal under sub-section (1) of Section 72 before the High Court against the order passed by the Commissioner of Taxes under sub-section (2) of section 70 or against the order passed by the Tribunal under section 71. 23. (1) A memorandum of appeal (in duplicate) may be presented to the Assistant Commissioner(orany otherOfficerspecially empoweredinthis behalfby the State Government) or to the Tribunal by the appellant or by an agent duly authorised by him or may be sent to the said authority by post. Thememorandumofappeal (i) shallcontainthefollowingparticulars:- (a) the date of the order appealed against; (b) the name and designationof the officer who passed the order; (c) theground of appeal briefly butclearlysetout; (d) the amount of tax demanded tobe due from the appellant; (e) the date of the service of the order appealed against; (ii) shallbe accompaniedbyacopy attestedtobeatruecopybyaGazetted Officer or a certified copy or a Photo copy of the order appealed against; (iii) shall be endorsed by appellant or by an agent authorised in writing in thisbehalfbythe appellant asfollows:- (a) that the tax as assessed and / or penalty levied has been paid or such portion of the tax, assessed and / or penalty levied as may be required in exercise of his power under provision of sub-section (1) of Section 69 of the Act by the Appellate Authority will be paid before theappealisentertained. (b) that to the best of his knowledge and belief the factsset out in the memorandumaretrue. (iv) shall be signed, verified and endorsed by the appellant or by an agent authorised in writing in this behalf by the appellant and shall be accompanied by the fee prescribed in rule 59, (v) shall be in Form -XVI. (2) Iftheappellantfailstocomplywiththerequirementseitherofclauses(iii)or (iv) of sub-rule (1), the appeal shall be summarily rejected and it may be so rejectedifhe failsto comply withtherequirementsof clauses(i), (ii) or (v)of thatsub-ruleaftergivingtheappellantsuchopportunityastheappellateauthority thinksfittoamendthememorandumofappealsoastobringitintoconformity withsuchrequirements. (3) Iftheappellateauthoritydoesnotrejecttheappealsummarily,heshallfixthe dateofhearing forthe appellant orhisagent. 24. REVISION: (1) Apetitionforrevisionundersection70(2)oftheActshallcontainthefollowing particulars:- (a) a statement of the facts of the case; (b) a reference to the particular order in respect of which the revision is appliedfor; (c) thegroundsonwhichthepetitionisfiled; (d) the date of the service of the order objected to; (e) that the tax assessed and / or penalty levied has been paid or such portion of the tax assessed and / or penalty levied as the case may be required in exercise of his power under provision of sub-section (2) of Section 70 of the Act by the Revisional Authority will be paid before theappealisentertained. (2) Apetition for revision shall be presented, signed,verified and endorsed as in the case of an appeal and it shall be accompanied by a copy attested to be a true copy by a Gazetted Officer or a certified copy or a photo copy of the order appealed against and the fee prescribed in Rule 59. 25. Apetitionforrevisionmaybesummarilyrejectedwhereanyoftherequirementsof rule24is not compliedwithonpresentation ofthepetition. 26. (1) When a petition for revision is not disposed of under Rule 25, a date and placeshallbefixedforhearing. (2) The revisional authority may from time to time adjourn the hearing and make, or cause to be made such further enquiry as may be deemed necessary. 27. NOTICEOF DEMAND:The notice of demand shall be in Form-XV. 28. MODEOF PAYMENT: Dues referred to in the Act shall be paid directly into the Government Treasury by Challan. No payment of such dues shall be accepted at the office of the Commissioner, Additional Commissioner, Joint Commissioner, DeputyCommissioner,AssistantCommissionerorSuperintendentofTaxes. 29. The notice referred to in Sub-section (1) of Section 38 of the Act shall be in Form -XVII. 30. (1) If a dealer does not submit the return and pay the amount of tax due from him within the date specified in Rule 18 and the provision thereto, he shall be liable to pay simple interest at the rate specified in sub-section (1) of section 25. (2) Ifadealerdoesnotpaythe amountof taxassessed to be due from him within the period specified in thenoticeof demand, heshallbe liable to pay simple interest at the rate specified in sub-section (4) of section 45. (3) If the last due date of payment happens to be a holiday in the Bank and the entireamountofduetaxisdepositedinthedaynextfollowingtheduedatein the Bank,nointerestshallbecharged. (4) Whereadealerhas paid a partofthetaxdueonany dateaftertheexpiryofthe specified date, he shall be liable to pay interest at the specified rate on the whole of the amount of tax due according to his returns or assessed up to the date of part payment and thereafter on the balance tax payable. 31. ChallansformakingpaymentshallbeinForm-XVIII andshallbeobtainableatthe OfficeoftheSuperintendentof.Taxes. 32. Challansshallbefilledinquaduplicate.Twocopiesduly signedasaproofofpayment shall be returned to the dealer and the other two retained by the Treasury or subTreasuryorauthorizedbank. 33. (1) One of the copies retained by the Treasury or sub-treasury or bank shall be transmittedtotheSuperintendentonthefollowingday ofthepayment. (2) Every Treasury and sub-treasury or Bank Officer shall send an advice list to the Superintendent of the area within the 7 day of every month showing the amountsreceivedinthepreviousmonth.Theadvicelistshallcontainthechallan number and date, thename of thedealer and the amount paid. 34. (1) Every Superintendent of Taxes shall record the receipt of challans in the Daily CollectionRegister indicating the number, date and amount of each challan. TheDailyCollectionRegistershallbemaintainedinFormXIX. (2) Every Superintendent of Taxes shall maintain an Assessment, Demand and CollectionregisterinForm-XX. 35. REFUNDS : (1) An application for refund shall be made to the Superintendent of Taxes and shallinclude,amongstother,thefollowingparticulars;- (a) the name, address and registration No. of the dealer; (b) theperiodofassessment forwhich refundisclaimed; (c) the amount of dues already paid together with challan number and the dateofpaymentand; (d) theamountofrefundclaimedandthe grounds thereof. (2) Anapplicationfor refundshallbesigned andverified bythe person seeking refund and shallbein FormXXXIII. (3) Every registered dealer whois entitledto claim refundunderSection43shall, withintwentyonedaysfromtheendofeachreturnperiod,submitastatement showingdetailsofrefundclaimedinrespectofeachexportsaleeffectedduring suchperiod. (4) Noclaimofanyrefundshallbeallowedunlessitismadewithinone yearfrom the date of the original order of assessment or within one year of the final order passed on appeal or revision as the case may be, in respect of such assessment. 36. (1) For claiming refund under sub-section (1) section 43 of the Tripura Value Added Tax Act, 2004, the registered dealer being an exporter of goods shall applybeforetheSuperintendentofTaxesforrefundwithinthreemonthsfrom the date of filing of return of the period related to the claim of refund and include,amongother,thefollowingparticulars- (a) returnperiod; (b) dateoffilingofreturn; (c) tax paid for the return period; (d) outputtax payablefor the returnperiod; (e) excessamountrefundable forthereturnperiod. Provided that goods were sold by such registered dealer in course of exportwithinthemeaningofsub-section(1)ofsection5oftheCentral Sales Tax Act, 1956. (2) Refundoftaxchargedonpurchasesmadebymanufacturingunit:- (i) aregistereddealerhavingmanufacturinguniteffectingpurchasesofplant andmachinery,containers,packingmaterialsandrawmaterialsrequired fordirectuseinthemanufactureoftaxablegoodsinTripura,mayclaim refund of inputtax paid orpayable by such dealer onthe purchases of aforesaidgoodsforsuchmanufacturingunitinTripuraundersection13 of the Act within three months from the date of filing of return for the periodrelatedtotheclaimofrefund,afteradjustingtheamountofoutput tax,if any, payableonthelocalsale. Provided that the goods so manufactured by such registered dealer in hismanufacturingunitareforsalebyhiminthecourseofexportwithin the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956. (ii) Forthepurpose ofclaimingrefund,theprovisionsofthisRule36,shall applymutatismutandis. Onreceipt of such application,theSuperintendent ofTaxesshall verify theparticulars givenintheapplicationand willverifythepurchasesand salesmadebythe applicantdealerfor correctness and admissibility of theclaimofrefund. The Commissioner or any officer authorized on this behalf shall make the refund ofthe amountof taxordinarily withinthreemonthsfromthe date of filing of such application after making such enquiry about the correctnessandadmissibilityoftheclaim,ashemaydeemfit. TheoriginalcopyoftaxinvoicesshallbeendorsedbytheCommissioner or any officer authorised on this behalf in red ink to show that the tax has been refunded againstsuch taxinvoice or tax invoices and returned to the applicant and the photo copies shall be duly authenticated by the Commissioner or any officer authorised on this behalf and kept for record. (3) The security as mentioned in sub-section (1) of section 20 is payable by challaninForm-XVIII. (4) WhentheSuperintendentofTaxesissatisfiedthatthe refund claimedisdue, wholly or in part, he shall, subject to the provision of sub-rule(2) of Rule 37 recordanordersanctioningthe refund. 37. (1) When an order for refund has been passed, a refund voucher in Form-XXI shall be issued in favour of the claimant, unless he desires payment by adjustment.Anadvicelistshall,atthesametime,beforwardedtotheTreasury orSub-treasuryOfficerconcerned. (2) When the claimant desires to adjust the amount of refund due to him against any amount payable by him, the Superintendent of Taxes shall set off the amount to be refunded or any part of that amount against the tax, if any, remainingpayablebytheclaimant. 38. (1) A register of refund shall be maintained in Form-XXII wherein particulars of all applications for refund and the orders passed thereon shallbe entered. (2) When the amount to be refunded exceeds one thousand rupees, the application togetherwithrecordsshall besubmittedtotheCommissionerofTaxes. 39. PROSECUTION : A Register in Form-XXIII shall be maintained showing the prosecutionsinstitutedandoffences compoundedundertheAct. 40. Whenanorderisrecordedundersection80acceptinganysum,bywayofcomposition of the offence from any person / dealer / transporting agent/ transporter, the order shallspecifythe:- (a) timewithinwhichthemoneyistobepaidintoaGovernmentTreasury; (b) date by which the proof of such payment is to be produced; and (c) authority before whom such proof is to be produced. 41. The sum referred to in Rule 40 shall be paid by the person / dealer/ transporter / transportingagenttoaGovernmentTreasuryinthemannerindicatedinRules28to 32 and a receipted copy of the challan shall be produced by him as a proof of payment. 42. Every registered dealer shall :- (1) KeepandmaintainatrueandcorrectaccountinBengaliorEnglish,orinsuch other language as the State Government may specify, as referred to in subsection (1) of section 48 of the Act,showing :- (i) thequantityandvalueof goodsproduced,manufactured,orpurchased and sold by him category wise, as given in the Schedule. In case of manufacture, such other related particulars relating to engagement of labour, procurement of raw materials as may be directed by the Commissioner; (ii) thenameandaddressofthepersonsfromwhomgoodswerepurchased, supported by atax invoice or purchase voucher1 issued by theseller or purchaser2duly signed and dated; (iii) the name and address along with the Registration No. of the registered dealer from whom goods were purchased, supported by atax invoice or purchase voucher3 issued by registered dealer duly signed and datedforclaimingtaxcredit. (2) Maintain ledger, cash book, bill book, tax invoice, purchase voucher4and other account booksto be numbered serially for each year. (3) Issuebillorcashmemoortaxinvoiceinrespectofeverysaleasthecasemay be (i) everysuchbill,cashmemo/taxinvoiceshallbedulysignedanddated bythedealerorbyhismanageroragent.Thecounterfoilofsuchbillor cashmemo ortaxinvoiceshall alsobesigned anddated,asaforesaid. 1, 2, (ii) the bill or the cash memo or tax invoice shall be serially numbered for each year. In each of the bill or cash nemo issued, the dealer shall specify the full name and style of his business, the number of his registrationcertificate,theparticularsofgoodssoldandthepricethereof In case of sale to a dealer the full name, address and the number of registrationcertificateofthepurchasershouldbementioned. (iii) Taxinvoiceshallbeintriplicate,pageoneshallbemarked-‟ORIGINAL BUYER‟ page two shall be marked - “1ST COPY -TAX CONTROL” and page three shall be marked - “ 2ND COPY SELLER” in FORM- XXIX. (iv) the first copy of every such bill, cash memo or tax invoice is to be marked 'ORIGINAL' and other copies as „DUPLICATE‟, „TRIPLICATE and „QUADRUPLICATE‟ etc. as may be required by thesellingdealer. Thecopy ofbillor cashmemomarked‟ ORIGINAL‟, including computer generated bill or cash memo must be signed by dealer or his authorizedperson. (v) Every dealer making purchase of goods as mentioned in Schedule VIII, shall provide the seller a purchase voucher as mentioned in Section 50A and maintain accounts of such purchase1. 43. REQUIREMENT OF KEEPING CASH MEMO OR BILL, TAX INVOICE, PURCHASE VOUCHER2 DURING TRANSPORTATION :- (1) Every dealeror any person shallonhisbehalf,carryingany taxable goodsin excess of the quantity specified in Rule 47 from one place to another within the State after purchasing the same from any dealer keep with him the cash memo or the bill / tax invoice or purchase voucher3 of such purchase. (2) Failure to keep the cash memo or the bill or tax invoices or purchase vouchers4 as a proof of purchase from a dealer within the Stateshall give rise to the presumption that such goods have been brought or carried for evasion oftaxincontraventionoftheprovisionsofthe ActandRules. 44. In requiring the production by any dealer of his accounts or documents etc. strict regard shall be paid to the necessity of‟not disturbing the normal business of the dealer or the works of the staff any more than is necessary for the purpose of ascertainingtherequiredinformation. 1,2 Inserted vide the TVAT (First Amendment) Rules, 2011(w.e.f. 17-08-2011). 3,4 Substituted vide theTVAT(First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 45. Selectionofdealersfor audit:- (1) The Commissioner shall, under sub~section (I) of Section 28, of the Tripura Value Added Tax Act, 2004 select the dealers for audit. (2) Uponselectionofregistereddealersundersub-rule(l),theCommissionershall send the list of registered dealers so selected to the appropriate auditing authority forconducting auditunder sub-section(1)ofsection28. (3) Theaudit shallbe performed by auditing authority eitherindividually oras a team. Such team of auditing authority may consist of one or more Superintendent of Taxes, Asstt. Commissioner, or Deputy Commissioner, as theCommissionermaydeemfit.TheAuditingauthoritymaytakeassistance of Inspectorof Taxes for making crossverificationof documents like bills,tax invoices/purchasevouchers1 permitinFormXXIV,orXXVT,ifsuchauditing authorityconsidersitnecessary. (4) Audit of selected dealers: (i) For the purpose of audit, an audit team may consist of the following persons: (a) Superintendent of Taxes and Inspector of Taxes with the SuperintendentofTaxesasits head; (b) Asstt. Commissioner of Taxes, Superintendent of Taxes and InspectorofTaxeswithAsstt.CommissionerofTaxesasitshead; (c) DeputyCommissionerofTaxes, Asstt.Commissioner ofTaxes, Superintendent of Taxes and Inspector of Taxes with Deputy CommissionerofTaxesasitshead; ProvidedthatthemembersoftheAuditteamshallnotbeentrusted withtheresponsibilityofcollectionoftaxes. Provided further that the State Government may authorise any other Government Department, Organisation or undertaking to performthefunctionsofanAuditteam. (ii) The Audit report drawnby an auditteam :- (a) headed by Superintendent of Taxes shall be scrutinized by the Asstt.CommissionerofTaxes; (b) headedbyanAsstt.CommissionerofTaxesshallbescrutinized by aDeputyCommissionerofTaxes; (c) headedbya DeputyCommissioner ofTaxes,shallbescrutinize by anAddl.CommissionerofTaxes; (5) (i) Person or persons who are selected by the Commissioner of Taxes in themannerprescribedinclause(i)of sub-rule (4) shallauditthe records and examine the correctness of return or returns generally and admissibilityofvariousclaims,includinginputtaxcredit. (ii) Forthepurposeof audittheauditing authoritymay- (a) inspect the books of accounts and other documents related to business; (b) searchdealers‟ place of business, warehouse, residence and other places if there is reasonable suspicion that evidences will be available in such place related to evasion of tax or any offence undertheAct; (c) seizebooks of accounts or documents including those in electronic form, if considered necessary, for the purpose of theAct; (d) break open any door, or window of house room or warehouse, or any almirah, safe box or receptacle where the Commissioner or auditing authority or any person appointed under section 18 of this Act, has reason to believe that such dealer, person, transporter or owner or lessee of warehouse keeps or is, for the timebeing,keepinganyaccounts,registers,documents,orrecords of his business or any stock of goods for sale either before or after entering or searching or during search of any place of business or any other place for the purpose of sub-section (1) of section 28 of the Act; (e) may seal any house, room, warehouse, almirah, safe, box or receptacle in which he has reason to believe a dealer, person, transporter or owner or lessee of warehouse keeps or is, for timebeingkeepinganyaccounts,registers,documentsorrecords of his business or any stock of books for sale; (iii) The result of audit shall be communicated by the auditing authority to theassessingauthority. 46. Notices or requisitions under the Act or the Rules may be served by any of the followingmethods:(a) by delivery to the addressee or his agent, by hand a copy of the notice or by registeredpost. Provided that if upon an attempt having been made to serve any such notice or requisition by any of the above mentioned methods, the Superintendent of Taxes concerned is satisfiedthat the dealer, evading the serviceofa noticeor requisition or that for any other reasons, the notice or requisition can not be servedbyanyoftheabovementionedmethods,thesaidauthorityshallcause such notice or requisition to be served by affixing a copy thereof on some conspicuous place in his office and also upon some conspicuous part of the last declared place or premises of the dealer and such service shall be as effectual asifit hasbeenmadeonthedealerpersonally. 47. No person, other than a registered dealer, shall take delivery or transport from any railway station, post-office, airport, business place of any transporter, carrier or transportingagentoranyotherplacewhetherofsimilarnatureorotherwiseinTripura anyconsignmentoftaxablegoodsdespatchedfromoutsideTripura: Provided that this restriction shall not apply to any consignment which does not exceed: (a) incaseof goodssoldbyquintal andkilograme-5kilogramsinweight. (b) incaseofgoodssoldbylitre-1litreinvolume. (c) in case of goods sold by meter -1 meters in length. (d) in case of goods sold by piece -1 in number. (e) in case of goods sold by pair -1 pair. (f) in case of precious stones, namely diamonds, emeralds, rubies, real pearl, andsapphiressyntheticorartificialpreciousstones,pearlsartificialorcultured -1graminweight. 48. A registered dealer shall, before taking delivery of or transporting from any place specified in Rule 47, any consignment of taxable goods exceeding the quantities specified in the said rule and dispatched from any place outside Tripura, produced for countersignature before the Superintendent or Inspector the railway receipt, bill of lading or other document required for the purpose of obtaining delivery of such consignmentfromthecarrier.HeshallsimultaneouslymakeovertotheSuperintendent ofTaxesawrittendeclarationinForm-XXIVintriplicatedulysigned. 49. (1) Every declaration to be given under clause (a) of sub-section (2) of section 67 of the Act shall contain a correct and complete accounts of the goods carried by the transporter and shall be in Form-XXV in triplicate and duly signedbyhim. (2) The Officer-in-charge, ofthe checkpostorthe barrier on being satisfiedabout the correctness of the statements made and particulars contained in the declaration in form-XXV, shall seal it with his officialseal and give a permit. The duplicate and triplicate copies of Form-XXV shall thereuponbe returned to the Transporter and the original copy shall be retained by the officer-incharge and the same shall be forwarded to the concerned Superintendent of Taxesaftertheendof every month. Provided that a transporter who has obtained a permit at the first check post or barrier under this sub-rule shall not be required to make any further declaration at any other check posts or barriers in respect of only so much of theconsignmentstowhichthepermitrelates. (3) Registered transporter, carriers or transporting agent under Sub-rule (1) of Rule 17, shall obtain the Form XXV, subject to the provisions of Rule 50, from the concerned Superintendent of Taxes on payment of such price as maybenotifiedbytheCommissioner.Theformshallbeintriplicateandserially numberedandaccountshallbemaintainedintheOfficeoftheSuperintendent of Taxes in a register. No form, other than Form XXV supplied from the Office of the Superintendent of Taxes, shall be entertained. Registered transporter shall submit triplicate copy of Form XXV to the concerned Superintendent of Taxes at the time of obtaining further supply of the said form. Provided that the transporter may be supplied with the Form XXV in case the Superintendent of Taxes is satisfied that due to reasons beyond control of the transporter it is not able to produce the triplicate copy of Form XXV taken earlier and the transporter has submitted an undertaking to produce suchtriplicatecopywithintwomonths. (4) If theSuperintendentofTaxesconsidersitnecessarysotodo,hemayspecify theperiodonthe Form XXVsoissuedbyhim,forwhichitwillbevalid. (5) If any Form XXV obtained by a registered transporter under sub-rule (3) is lost or destroyed or stolen, it should immediately report the fact of such loss, destruction orthefttotheSuperintendentofTaxesconcerned. (6) When the registration certificate of a transporter is cancelled/ suspended, suchtransportershallforthwithsurrendertotheconcernedSuperintendentof Taxes, all unused Form XXV remaining in stock with it and the concerned Superintendent of Taxes shall thereupon cancel and mutilate such form so surrendered. 50. (1) (a) If the Superintendent of Taxes is satisfied that the applicant for Form XXV has not made bonafide use of such forms previously issued to himor thathe doesnot require suchform forbonafide reasons,he may rejecttheapplication. (b) If the Superintendent of Taxes is satisfied that the applicant does not require from XXV in such number as he has applied for, for bonafide reasonstheSuperintendentofTaxesmayissuesuchformsinsuchlesser numbers,asinhisopinion,wouldsatisfy thereasonablerequirementof theapplicant. (2) For any breach of provisions contained in Rule 46 by a transporter, the Superintendent of Taxes may reject the application for Form XXV made by suchtransporter. (3) IftheSuperintendentofTaxesissatisfiedthat:- (a) the applicant for Form XXV has delivered taxable goods to anybody withoutobtainingvalidpermit,or (b) the applicant has concealed the actual particulars of the consignments transported by it, or (c) the applicant is a defaulter in payment of composition money due from it under sub-section (1) of section 80 or tax and penalty due from him under section 77 of the Tripura Value Added Tax Act,2004 within the prescribed date or within the extended period, the Superintendent of Taxes may reject the application for Form XXV made by such transporter. 51. TheSuperintendent ofTaxesor InspectorofTaxes shallon beingsatisfiedaboutthe correctness ofthestatementmade andparticulars containedin adeclarationinForm XXIV, countersign the railway receipt, bill of lading or other documents and shall sealitwithhisofficialseal.Allthethreecopiesofthedeclarationmadebythedealer shallbeendorsedwiththenumberofrailwayreceipt,billofladingorotherdocuments asthecasemay beand the dateof countersignature of the aforesaid documents and these shall be signed by the Superintendent or Inspector and sealed with his official seal.Twocopiesofthedeclarationshallthereuponbereturnedtothedealerandthe othercopyretainedbythe Superintendentor InspectorofTaxes forofficerecords. 52. (1) Where the procedures laid down in rule 48 or rule 69 cause inconvenience to adealer,suchdealermaytransportconsignmentsortaxablegoodsdespactched from any place outside Tripura, on the basis of intimation furnished by such dealerinFormXXVIinaccordancewiththeprovisionscontainedinthisrule, from such railway station, steamer station, post office, airport or any other placenotifiedundersection66orsection67oftheActasmay bespecifiedin thisbehalfforthepurposes ofthis rulebytheauthorizedofficer. (2) The dealer referred to in sub-rule (1), who shall be a registered dealer may obtain, subject to the provisions, of Rule 53, the Form XXVI on application, from the Superintendent of Taxes concerned. The Form XXVI shall be in triplicateandshallcontainthefollowingparticulars,amongothers,namely- (a) the description, quantity and value of the taxable goods to be transported, (b) theplacefromwhich thetaxablegoodsis beingdespatched, (c) the railway receipt or bill of lading or air note number or road consignmentnotenumber, (e) the name and address ofthe sellerfromwhom purchased. (3) The registered dealer referred to in sub-rule (2) shall, before transporting any consignment of taxable goods from any railway station, steamer station, post office, airport or any other place notified under section 66 or section 67 as referred to in sub-rule (1), produce for countersignature before the authority mentioned in sub-rule (4), the railway receipt or bill of lading or other documentsrequiredforthepurposeofobtainingdeliveryofsuchconsignments fromthetransporterandheshallalsofurnishtheFormXXVIdulyfilledinand signedbyhimintriplicatetothesaidauthority. (4) (i) The Superintendent of Taxes or Inspector posted on duty at the railway station, steamer station, post office, airport or any other place notified under section 66 or section 67 as referred to in sub-rule (1), shall be theauthority forthepurposeofsub-rule(3). (ii) The said authority shall, after being satisfiedthattheForm XXVI has beendulyfilledin,countersigntherailwayreceipt,billoflading,airnote orotherdocumentsunderhisofficialseal. (iii) ThreecopiesofFormXXVIfurnishedbytheregistereddealershallbe endorsed with the number and date of railway receipt or bill of lading orotherdocumentsalongwithcountersignatureofaforesaiddocuments and these shall be signed by the said authority under his official seal, two copies of which shall be returned to the registered dealer and the thirdcopyshallberetained bythesaid authority. (iv) The consignments shall then be taken delivery of from the transporter on presentation of the railway receipt or other documents so endorsed. The original copy of the Form XXVI shall thereafter be submitted to theappropriateSuperintendentofTaxesby the registereddealer atthe time of obtaining further supply of Form XXVI or within one month from the date of the aforesaid countersignature, whichever is earlier, and the duplicate copy shall be retainedby such dealer. (5) A registered dealer referred to in sub-rule (2) or his agent, transporting any consignment of taxable goods by any road vehicle or river craft or other vessel or by any other means across or beyond the notified area of a checkpost, referred to in sub-section (1) of section 67, shall furnish Form XXVI in triplicate, duly filed in, and signed by him, to the Superintendent of Taxes or Inspector posted at such notified area. The said Superintendent of Taxes or Inspector, after being satisfied that the Form XXVI has been duly filled in, shall allow the movement of such taxable goods mentioned in the said Form XXVI,ifsuchgoodsconformtothedescriptiongiventherein.Heshallretain the third copy of the Form XXVI and return to the registered dealer other two copies on which he shall endorse the date of transportation of the consignment and shall sign, seal and date such endorsement. The registered dealer shall submit the original copy of the Form XXVI to the appropriate Superintendent of Taxes at the time of obtaining further supply of the said formorwithinonemonthfromthedateoftheaforesaidendorsementwhichever is earlier, andthe duplicate copy shallbe retainedbysuchdealer: Provided that the dealer may be supplied with Form XXVI in case the Superintendentissatisfiedthatduetoreasonsbeyondcontrolofthedealerhe is not able to produce the original copy of Form XXVI taken earlier and the dealer has submitted an undertaking to produce such original copy within threemonths. (6) The Superintendent of Taxes or Inspector referred to in sub-rule (4) or subrule (5) shallforwardthetriplicatecopyoftheFormXXVIretainedbyhimto theappropriateSuperintendentof Taxesattheendof everymonth. (7) If theSuperintendentofTaxesconsidersitnecessarysotodo,hemayspecify the period on the Form XXVI so issued by him, for which it will be valid and may also specify thereon the name of the railway station, steamer station, post-office, airport or any other notified place referred to in sub-rule (1) in respect of which only such form may be used by a dealer. (8) When the registration certificate of a dealer is cancelled or suspended, such dealershallforthwith surrenderto the appropriateSuperintendent of Taxesall unused Forms XXVI remaining in stock to him and the appropriate SuperintendentofTaxesshallthereuponcancelsuch forms sosurrendered. 53. If any Form XXV or Form XXVI, either blank or duly filled in is lost or stolen or destroyed,whileitisinhiscustodybeforedespatchorlostintransit,thedealershall furnishtotheconcernedSuperintendentofTaxes,areasonablesecuritybywayof a IndemnityBondinFormXXXIVseparatelyforeachformsolost,stolenordestroyed againstanypossiblemisuseofthesaidform. 54. (1) If for reasons, to be recorded in writing :- (a) the Superintendent of Taxes is not satisfied that the applicant for Form XXVI made bonafide use of such forms previously issued to him or that his requirement of such forms as applied for is bonafide, he may rejecttheapplication. (b) The Superintendent of Taxes is not satisfied that the applicant‟s requirement of Form XXVI in such number as he has applied for is bonafide, the Superintendent of Taxes may issue such forms in such lessernumbersasinhisopinionwouldsatisfythereasonablerequirement oftheapplicant. (2) If the applicant has at thetime of making the application for Form XXVI - (a) failedtocomplywithanorderdemandingsecurityfromhimundersection 20 of the Act, or (b) defaulted in furnishing any return or returns together with receipted challanorchallansshowingpaymentoftaxduefromhimaccordingto such return or returns for furnishing of which the prescribed date has alreadyexpired,theSuperintendentofTaxesshallrejecttheapplication. (3) For any breach of the provisions contained in Rule 52 by a dealer, the Superintendent of Taxes may reject the application for Form XXVI made by suchdealer. 55. (1) Every person shall, before transporting any consignment of any taxable goods exceeding the quantity specified in the provisions of Rule 47 from any place insidetheStateto aplaceoutsideTripura,produceforcountersignature before the Superintendent of Taxes or the Inspector, a written declaration in Form XXVII,intriplicateanddulysigned containingacorrectandcompleteaccount ofgoodscarriedalong withotherdocumentsregardingpayment oftaxunder theAct; Provided that if any such person claims that he is not liable to pay any tax undertheActheshall be required to produce necessary documentsinsupport of the claimtothesatisfaction of theSuperintendentof Taxesorthe Inspector ofTaxes. (2) The Superintendent or the Inspector ofTaxes shall, on being satisfied about the correctness of the statement made in the declaration in Form XXVII and payment of due tax, sign and seal the declaration with the office seal in the spaceprovidedandalsocountersignthechallansorbillsortaxinvoice,thereby, permitting the person to transport the taxable goods outside the State. Two copies of the permit shall thereupon be given to the applicant and the third copy retained by the Superintendent or Inspector ofTaxes. The Transporter shall produce one copy of the permit while crossing the last check-post in the State. 56. Notwithstanding anything contained in Rule 47, the Superintendent of Taxes of any areamayforgood&sufficientreasontoberecordedinwritingauthorizeanyperson to take delivery of or transport any consignment of taxable goods exceeding the quantitiesspecifiedinthesaidRule 47 fromtheplaceinsuch area. 57. DELEGATIONANDEXERCISEOFPOWER: The powers to call for returns, to make assessment, to cancel or rectify them, to impose penalty and to order maintenance of accounts shall not be delegated to any officerbelowtherankofSuperintendentofTaxes. 58. The officers to whom powers may be delegated under section 85 shall exercise the powers subject to the provisions of the Act and the Rules thereunder and to such restrictionsasmay beimposedbytheCommissionerindelegatingthepowers. 59. FEES:The followingfeesshallbepayable:- (a) upon a memorandum of appeal against an order of assessment, or upon a petition for revisionof an appellate order against an order of assessment - 1 percent of the amount of tax in dispute subject to a minimum of fifty rupees whicheverishigher; (b) uponamemorandumofappealagainstanorderofpenalty,oruponapetition forrevisionofanappellateorderagainstanorderofpenalty-1%orminimum offiftyrupeeswhicheverishigher; (c) uponapetitionforrevisionofanyotherorderoruponanyothermiscellaneous petition-rupeesfifty; (d) for a duplicate copy of certificate of registration - rupees hundred; (e) uponanapplicationforregistration-rupeeshundred. Explanation :- In this rule, “the amount of tax in dispute” means the difference between the amount of tax assessed and the amount admitted by the dealer to be payable. 60. No feesshallbe payablein respectof any objection writtenorverbalmadeinreply to a notice, nor in respect of any spontaneous application which asks only for informationanddoesnotseekanyspecificrelief 61. COPIES OF ORDERS:-The first copy of any assessment and the first copy of theappellateor revisional orderwillbe suppliedtothe dealerfreeof charge. 62. An application for a certified copy of order or other documents shall be filed in the office of the Commissioner, Addl. Commissioner, Joint Commissioner, Deputy Commissioner, Assistant Commissioner or Superintendent as the case may be, and shallcontainthefollowingparticulars.- (a) name and address of the dealer; (b) relevantreturnperiod; (c) particulars of the document or order; (d) officeinwhichthedocumentororderisavailable. 63. Thefollowingfeesshallbe payable for certified copies: (a) an applicationfee-rupees ten. (b) authentication fee for every 360 words or fraction of 360 words - rupees fifty. (c) oneimpressedfoliofornotmorethan150(English)wordsandextrafoliofor every additional150 wordsorless. (d) urgentfeeforRs. 50/-ifan applicantrequires hiscopy tobe furnishedonthe day of submission of the application. In such cases, fees and folio must also accompanytheapplication. (e) an additional fee of Rs. 15/- to cover the cost of postage if the applicant wants his copy to be sent to him by post. (f) a searching fee of Rs. 25/- if the applicant wants a copy of the order or document whichis morethanone yearold. (g) allthefeespayableundertheActorRulesshallbepaidinCourtFeestamps. 64. Placeofassessment:-Adealer shall ordinarily be assessed by the Superintendent withinwhose jurisdiction hisbusinessis situated.Wherea dealerhasmore thanone such place of business, he shall be assessed by the Superintendent within whose jurisdictionhischiefplaceorheadofficeinTripuraofsuchbusinessissituated. 65. A dealer who wishes to claim deduction on the ground that the taxable goods were not sold in the State but despatched outside the State shall, on demand, furnish in respectofsuchdespatchthefollowingparticularsnamely: (i) thenameoftherailway,steamerorair-station(andofbookingofficeifseparate fromstationofdespatch) andstationofdelivery; (ii) the number of the railway, steamer or air receipt or bill of lading and tax invoicenumberwithdate; (iii) thenamesofconsignor,orthe consignee,and; (iv) thedescriptionandquantityorweightofthegoodsconsignedwiththeirvalue. 66. Everyregistereddealershallhanguphisregistrationcertificateinhisbusinesspremises inaconspicuousplace. 67. Indeterminingtheamount ofturnover,fractionof arupeebelow fifty paiseshall be ignored and a fraction of a rupee equal to or exceeding fifty paise shall be taken as awhole rupee. 68. IndeterminingtheamountoftaxpayableorinallowinganyrefundunderthisAct,an amount equal to more than fifty paise shall be taken as one more rupee and an amountlessthanfiftypaiseshallbeignored. 69. Check Post :- (1) Where the State government decides toset up a check postunder section 67 at any place, the locationof such check-postshall benotifiedin the Official Gazettee. Where a check-post is set up on a thoroughfare or road, barriers may be erected across the thoroughfare or road in the form of contrivance to enabletrafficbeingdetainedand searched. (2) Any officer appointed under the provisions ofthe Act, and for the time being on duty at a check post shall be deemed for the purpose of the said section 67tobetheOfficer-in-chargeofsuch checkpostandallthe provisionsofthe ActandtheRulesshallapplyaccordingly. Explanations :- The following officers shall be deemed to be on duty at a check-post for the purpose of sub-rule (2). (i) TheCommissionerofTaxes,Addl.Commissioner,JointCommissioner, Deputy Commissioner, Assistant Commissioner, Superintendent of Taxes and Inspector of Taxes. (ii) Any other officer appointed to assist the Commissioner of Taxes and exercisingjurisdictionovertheareawherethecheck-postislocated. (iii) Any officer appointed in any capacity to assist the Commissioner of Taxes and posted in such capacity to the check-post shall at any time whenheisphysicallypresentatthecheck-postbedeemedforpurposes of these rules to be officer-in-charge of the check-post. Where at any time more than one such Officers are present the senior most among them shallbe deemedto be the Officer-in-charge of the check-post. (3) Nopersonshall transfertaxable goods acrossor beyond a check-post except after filing declaration in Form XXV (in triplicate) or as the case may be, in Form XXVI (in triplicate) or permit in Form XXIV or XXVII before the officer-in-chargeofthecheck-post. 70. Inspection and search of vehicle and boats: (1) When in the opinion of the Officer-in-charge of the checkpost a search of a vehicle or a boat is necessary, such search shall, as far as practicable, be conductedwithdueregardstotheconvenienceofthe persontransportingthe goodsandwithoutcausingavoidabledislocation. (2) The officer-in-charge of the check-post or barrier may for satisfying himself that the provisions of sub-rule (3) of Rule 69 are not being contravened, require the person for the time being the in charge of such vehicle or boat to stopandsuchpersonshalforthwithcomplywithsuch requirementandkeep thevehicleor boat stationeryforaslong asisrequiredbysuchofficer. (3) The said officer may thereupon enter and search such vehicle or boat and inspect all goods and documents concerning goods or vehicle or boat. In carryingoutsuchsearchorinspection,thesaidofficer maytaketheassistance ofanyotherstaffonduty atsuchcheck-post.Thepersonforthetimebeingin charge of the vehicle or boat shall forthwith furnish such particulars of the taxable goods and vehicle or boat as may be requird and shall render all possibleassistancetothe saidofficerinmakingthesearchorinspection. (4) If any taxable goods, books of accounts, registers, vouchers or other documents are seized, the officer seizing such goods, books of accounts, register, vouchers or other documents shall prepare a seizure list induplicate, signthesame,andobtainthesignatureofwitnessorwitnesses,if available,on the spot. He shall handover a copy of the same to the dealer / transporter / person or his agent from whom the goods were seized after obtaining his signaturethereon. 71. Power to search at any place by Officer-in-charge of a check-post, Superintendent of Taxes or any officer specially empowered by the Commissioner:- (1) Notwithstanding anything contained in any otherprovision ofthese Rules, at every check-post or barrier or at any other place, when so required by the Officer-in-charge of such check-post or barrier, by any Superintendent of Taxes or any officer empoweredbytheCommissionerofTaxesinthisbehalf for the purpose of preventing the evasion of taxes payable under the Act, the driver or any other persons in charge of goods vehicles shall stop the vehicle andkeepitstationeryaslongasmay berequired by suchofficertosearchthe goods vehicle or part thereof, examine the contents therein and inspect all records relating to the goods carried which are in the possession of such driver or other person in charge thereof, who shall, if so required, give his name and address and the name and address of the owner of the vehicle as well asthoseoftheconsignorandconsigneeofthegoods. (2) On search, as aforesaid, if it is found that the goods are being carried in contraventionofanyprovisionoftheAct,ortheRules,suchOfficerconducting search may seize the goods found in the vehicle alongwith any container or materialsusedforpacking. (3) When any taxable goods are seized, the person from whom such goods are seized shall make a declaration in respect of the value of the seized taxable goods and this value shall be the retail prices or the aggregate of retail prices of such goods at which these are likely to be sold in Tripura at the relevant time. Such declaration shall be submitted to the Superintendent of Taxes with copies of the relevant bills, tax invoice,purchase voucher1andconsignments note issued by the consignor and other documents in support of the basis of the value declared. The copies so furnished may be returned to the person aftertheSuperintendentsatisfieshimselfaboutthevalueofthegoodsdeclared. (4) Whenthepersonfromwhomthetaxablegoodsareseizedoptsforcomposition ofsuchoffenceundersection80oftheActwithinaperiodofonemonthfrom the date of seizure, the amount of composition money or tax and penalty so determined shall be payable within seven days from the date of composition of the offence or penal action taken, by payment into Government Treasury. Upon production of the receipted copy of the challan in support of payment to the Superintendent,theseized goods be released. (5) If the person from whom the goods are seized does not opt for composition of the offence within a period of one month2 from the date of seizure or havingcompoundedtheoffenceorpenaltyimposeddoesnotpaytheamount in due time as provided in sub-rule (4), the Superintendent with the previous sanctionoftheCommissioner,shallissueaproclamationinFormNo.XXVIII for auction for sale of such seized goods on a fixed date, place and time. The description of the taxable goods shall be mentioned in the proclamation. The proclamation shall be published in at least one local newspaper. The auction shall be conducted by the Superintendent or any other officer authorized by theCommissioner. (6) Theauctionshallbegovernedbytheconditionslaiddownintheproclamation (Form No. XXVII). 72. Cost of loading and un-loading for search and seizure to be borne by the dealer / person / transporter :- For any searchand seizure as aforesaid, the un-loading, re-loading, un-packing and re-packing of goods as may be required shall be done by the dealer / person/ transporterorhisagentathisownexpensewithinthetimespecifiedbytheauthorized officer. Butincase,noirregularity is foundand goodsor documents arenotseized, thedealer/person/transporterorhisagentshallnotbearthe costofloading andunloadingforsearch. 1 Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f.17-08-2011). 2 Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 73. Verification ofdeclaration : (1) Theofficer-in-chargeofthecheckpostonbeingsatisfiedaboutthecorrectness of the particulars furnished in a declaration under sub-rule (3) of Rule 69 and asthecasemaybeofparticularsfurnishedincompliancewithanyrequirement made under sub-rule (3) of Rule 70 shall countersign all the copies of the declaration and seal them with his official seal. Two copies of the declaration shallbereturnedtothepersonfilingitwithdirectiontosubmitonecopyofthe sametotheofficerbywhomtheformswereissued. (2) The driver of the vehicle or boat carrying the taxable goods or the person in chargeofthe goodsshallproducethe countersigneddeclarationfor inspection and checking at any other check-post which may fall on the route or any otherplacewithinthestate wheretheproductionofthedeclarationisrequired under the provisions of the Act and shall submit one copy thereof to the officer to whom he has been directed undersub-rule (1). 74. Survey :- (1) As per provisions of section 60 of the Tripura Value Added Tax Act, 2004, timetotimefieldsurveywillbeconductedtoidentifytheunregistereddealer who are liable to pay tax under the Tripura Value Added Tax Act, 2004. (2) Fieldsurvey undertheTripura Value Added TaxAct maybeconductedfrom suchdatewhentheActshallcomeintoforce. (3) (a) For the purpose of conducting survey, teams may be constituted by the CommissionerofTaxes. (b) Commissioner of Taxes may bring Government or semi Government employees on deputation and form teams for conducting field survey forthe purposesof this Act. (c) CommissionerofTaxesmaycausefieldsurveybyanagencyoncontract basis. (4) The particulars so collected under sub-section (2) and sub-section (3) of section60shallalsobeinsertedinthesurveysheet. 75. PowerofCommissioner:-TheCommissionermayby generalorspecificorderin writingnotinconsistentwiththeprovisionsoftheActandtheRules,directtheOfficerin-charge of a checkpost subject to such conditions as he may deem fit to impose, todoorrefrain fromdoingsomethingwhichthelaterhastheauthoritytodo,wherein suchofficer-in-chargeshallcarry out theorder. By order of the Governor, (D. K. Tyagi) PrincipalSecretarytothe GovernmentofTripura FORM -1 THE TRIPURA VALUE ADDED TAX ACT, 2004 APPLICATION FORM FOR REGISTRATION (Under Rule 10 of TVAT Rules) Write clearly in black ink and use BLOCK LETTERS Affix a Photograph of the Signatory To The Superintendent of Taxes Charge No. 1. Name of the Applicant : Family Name First Name Middle Name 2. Sex : Mael / Female 3. Trade Name of the Business : 4. Address : No. / Street : City : Pin Code : 5. Telephone No. : Fax No. : E-Mail Id. : 6. (a) Proprietor /Partners in Firm, Chief Executive in Company, Co-operative. Etc. SI.No. Name Designation Permanent Home Address Age Father’sName 6. (b) interest (of Partners in Firm, Chief Executive in Company, Co-operative. Etc,) in other Business 1. Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f.17-08-2011). 3. Substituted vide theTVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 4. Inserted vide theTVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). 1. Inserted vide the TVAT(First Amendment) Rules, 2011(w.e.f. 17-08-2011). SI.No. Name Firm’s Name Address of the Firm Value Added Taxpayer’s Identification Number (TIN) CST Registration No. 7. Address of All Branch Offices SI. No. Branch Post Office Thana District 1. 2. 8. Location of factory (if any) SI. No. Branch Post Office Thana District 1. 2. 9. Location of Ware House(s) (if any) SI. No. Branch Post Office Thana District 1. 2. 10. List of Taxable Items Dealing with SI.No. Item Code Description Purchase From places within Tripura for Resale; (Y/N) Manufacture Make and Process for Sale in Tripura; (Y/N) Import/intend to import for Sale in Tripura Within India; (Y/N) Outside India; (Y/N) 11. Economic Activity Code (Manufacturer/lmporter / Reseller / Seller / purchaser / repurchaser1 : 12. Particulars of Movable and Immovable Property Including Landed Property of Proprietors/ Partners SI.No. Proprietor / Partner’s Name Property Type (Movable/Immovable) Details of Property 13. Information of Liability. SI.No. Proprietor / Partner’s Name Nature of liability Details of liability 14. Banker’s Name : Nature of Account Held : Account Number : 1. Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f.17-08-2011). 15. Trade License Issued by Municipal : No. Corporation / Nagar Panchayat 16. License Issued Under the : No. Tripura Shops & Establishment Act 17. Food Staff License issued by the : No. Competent Authority Date : Date : Date : 18. Whether Citizen of India or Not (Y/N) : 19. PAN No. ; 20. Sale of Goods : Last Quarter: Last Year: 21. Date of first Taxable sale : 22. Language to be used in maintaining accounts : I (Proprietor/Director/Partner/Secretary or any authorised Person) hereby declare that the particulars given herein are correct and I hereby apply for registration for value added tax. Place : Signature of Applicant Date : Designation & Seal Introduced By : (Registered Dealer or Any Responsible Person) FOR OFFICE USE ONLY Date of Registration : Day Month Year Taxpayer’s Identification Number : Amount of Security Paid : (Rs.) Bank Scroll No. : Date Remarks, if any FORM II TR1PURA VALUE ADDED TAX ACT, 2004 Certificate of Registration ( Under Rule 12(1) of TVAT Rules ) Taxpayer’s Identification Number : THIS IS TO CERTIFY THAT (Name) (Status) carrying on business, under the trade name of , whose principal place of business is situated at has been registered as a dealer under section of the TVAT Act, 2004. The dealer is a (Economic activity code) :Manufacturer/importer/wholesaler/ reseller / seller / purchaser / re-purchaser.1 List of taxable items deals with : SI.No. Item Code Description Reseller Manufacturer Importer The dealer has additional place (s) of business as noted below :- (a) (b) The dealer ha s warehouse(s) at :Location of Factory, if any :The dealer has Income Tax Permanent Account No. Name & address of Proprietor/Partners/Secretary/Managing Director The dealer is liable to pay tax on and from . The certificate is valid from until cancelled/suspended. Date................................. Superintendent of Taxes. Charge : • This certificate should be exhibited at a conspicuous place within the premises of the Business and warehouse. FORM III TRIPURA VALUE ADDED TAX ACT, 2004 Register of Certificate of Registration issued to Dealer ( Under Rule 12 (8). of TVAT Rules ) Charge : Month & Year : 1. Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f.17-08-2011). Sl.No. Dealer‘s Name & Address Taxpayer‘s Identification Number and date of issue Name of Taxable Goods sold /purchased1 Manufacturer / Importer/ Whole Seller / Retailer/purchaser/re-purchaser2 Address of branch, if any Address of warehouse, if any Date of Commence ment of liability Registered; -under section Amount of Security deposited Remarks 1 2 3 4 5 6 7 8 9 10 11 1,2 Inserted vide theTVAT (First Amendment) Rules, 2011(w.e.f.17-08-2011). FORM IV TRIPURA VALUE ADDED TAX ACT, 2004 Application Form For Registration Of Transporter, Carrier Or Transporting Agent ( Under Rule 17(1) of TVAT Rules ) Write clearly in black ink and use BLOCK LETTERS To The Superintendent of Taxes Charge :________________ Affix a Photograph of the Signatory 1. Name of the Applicant : 2. Status of the Applicant (Proprietor, Director etc) : 3. Name of the Transporter, Carrier Or Transporting Agent 4. Address of Head Office 5. Name and Address of Proprietor, Partner, Director etc. Tel. No. SI.No. Name Father‘s Name Age Extent of Interest in the Business Present Address Permanent Address 1 2 3 4 5 6 7 6. Name(s) and Address of Other Piace(s) of Business in the State of Tripura and in other state if any. SI.No. Name Address 1 2 3 7. Location and Address(es) of Godowns in Tripura] SI.No. Address of Godown 1 2 8. Particulars of Truck / Lorries in the Name of the Transport Company itself SI.No. Registration No. with Transport Department Valid Up to 1 2 3 9. Particulars of Immovable Property Including Landed Property of Proprietors / Partners/ Director. SI.No. Details of Property 1 2 10. Bank Accounts of Transport, Proprietor, Partners and Director and nature of Account Hold. SI.No. Name Name of Banker A/c Number and Nature of A/c 1 2 3 4 11. PAN Number of the Firm, Partner, Proprietor, Director 12. We keep our account in language and scrip in Place : Signature of Applicant Date : Designation & Seal 13. Introduced By (Registered Transporter or any Responsible Person) FOR OFFICE USE ONLY Date of Registration : Day Month Year Registration Number : Amount of Security Paid : (Rs.) Bank Scroll No. : Date Remarks, if any FORM V TRIPURA VALUE ADDED TAX ACT, 2004 Registration Certificate of Transporter / Carrier / Transporting Agent (Under Rule 17(4) of TVAT Rules) Registration Number. THIS IS TO CERTIFY THAT whose principal place of business within the State of Tripura is situated at has been registered as a Transporter/Carrier/Transporting Agent under section the TVAT ACT, 2004 to operate the Transport business In Tripura relating to taxable goods. As on the day of registration, the Transporter/Carrier/Transporting Agent aintains Godown(s), Branche(s) and Office(s) within the State of Tripura as well as outside Tripura:- Godown (s) : Branch (s) : Office (s) : Name & Address of Proprietor/Partner/Directors. Name Father‘s Name Present Address Permanent Address This Certificate is valid with effect from............................................ Date ......................... Superintendent of Taxes Charge : FORM VI TRIPURA VALUE ADDED TAX ACT, 2004 Register of Certificates of Registration Issued to Transporter (Under Rule 17(5) of TVAT Rules) Charge : Month & Year : SI.No. Transporter‘s Name & address Address of Branch Office (s), Address of Godown(s) Registration No. & date of issue if any Date of Commencement Registered Under section Amount of Security deposited Remarks 1 2 3 4 5 6 7 8 9 FORM VII TRIPURA VALUE ADDED TAX ACT, 2004 Register of Goods Transported into Tripura (Under Rule 17(7) of TVAT Rules) Date and time of arrival of the Lorry Lorry No. Manifest No. and date Permit No. with date of Churaibari Check Post C.N. Nos. with date Description of Goods 1 2 3 4 5 6 Quantity Declared value Name of the Consignor Name of the Consignee Permit No. and date of Superintendent of Taxes against which delivery made Signature with date of the person and the name of the dealer on whose behalf the delivery is taken 7 8 9 10 11 12 FORM VIII TRIPURA VALUE ADDED TAX ACT, 2004 Register of Despatch of Goods Outside Tripura ( Under Rule 17(7) of TVAT Rules ) Financial Year.......................................................... Month....................................................................... Date of despatch; 1 Lorry No.; 2 Consignment Nos. with date; 3 Description of goods; 4 Quantity; 5 Value declared; 6 Name of the consignor; 7 Name of the Consignee; 8 FORM IX Name of the Transporter................................... Registration No................................................. Report for quarter ending ................................. TRIPURA VALUE ADDED TAX ACT, 2004 Statement of Stock of undelivered consignments ( Under Rule 17(7) of the TVAT Rules ) Permit No. in Form XXV with date of CRB Checkpost C.N.No. with date Description of goods. No. of Packages Weight/ Quantity Declared value Name of the Consignor Name of the Consignee Remarks 1 2 3 4 5 6 7 8 9 I / We hereby declare that the above statements are true to the best of my/our knowledge and belief. Signature of authorised signatory FORM-X TRIPURA VALUE ADDED TAX ACT,2004 Return Form (For the dealers other than Composite dealers and dealers dealing in item under Schedule-VIII) [Under Rule 18(i) of the TVAT Rules] 1. Tax period:-Month / Quarter………..............................……Year….......................…………… 2. Tax payer‘s Identification No…………..................................................………………………… 3. Name of the dealer : 4. Address : 5. Economic Activity Code :- Manufacturer/Importer/Seller/ Re-seller (strike out which is not applicable) 6. Purchase from outside the State : (i) Taxable purchase (Non creditable purchase) :- Sl. No. Tax rate Value MRP Value in case of Medicine, Sanitary Napkins, Surgical Itemsetc. Freight & Other Incidental Cost Total (ii) Non taxable purchase:- Sl. No. Item Value Freight & Other Incidental Cost Total 7. Purchase within the State : (i) Taxable purchase :- Sl. No. Tax Rate Value (excluding VAT) MRP Value in case of Medicine, Sanitary Napkins, Surgical Items etc VAT paid Freight & Other Incidental Cost Total (ii) Non Taxable goods :- Sl. No. Item Value Freight & Other Incidental Cost Total (iii) Capital goods :- Sl. No. Item Value VAT Paid Freight & Other Incidental Cost Total 8. Total Taxable Value (Excluding VAT) VAT Paid MRP in case of Purchase Medicine etc. [ 6(i) + 7 (i) ] Rs. Rs. Rs. 9. Total Taxable sales :- Sl. No. Sales Value (excluding VAT) VAT Payable (i). Total Sales (ii) Less : Exempt Sales (a) Less-Item under Schedule-III (b) Less : Export (c) Less : Stock Transfer (iii) Less : Inter State Sales (iv) (a) Taxable Sales Within Tripura (iv) (b) Less : Sales Return (iv) (c) Taxable Sales 10. ** (i) Taxable sales (For goods purchased from outside the state or goods manufactured within the State : Sl. No. Item code Item description Tax Rate Value (excluding VAT) MRP Value in case of Medicine, Sanitary Napkins, Surgical Itemsetc VAT Payable Total 11. Tax due on account of sales(Current Quarter/Month) :{10(i) + 10(ii)} 12. Interest due: 13. Total amount payable(11+12) : 14. Tax credit for goods purchased in the current Quarter/Month : 15. Tax credit carry forwarded from the previous period : 16. Tax credit for Capital goods :- (i) Tax credit claimed for capital goods purchased in the current return period : (ii) Total tax credit allowed upto last return period : (iii) Total tax credit availed upto last return period : (iv) Tax credit adjusted in the current return period : (v) Total tax credit availed upto current return period : (vi) Allowed tax credit carry forwarded : 17. Total Tax Credit{14+15+16(iv)} :- 18. Excess tax credit availed , if any:Relevant period Amount Reason 19. Net tax credit (17-18) :- 20. Tax payable to Government (13-19) :- 21. Tax Credit carry forwarded :[19 – 13 + 16(vi) ] 22. Total amount payable : 23. T.D.S. Certificate 24. [22 -23] Rs. Rs. T.D.S.C No. & Date ID No. of DDO Amount paid to Government Treasury Rs…………….....................…………… (Rupees……………………................………………) as per Challan No…............................................. Bank Scroll No…………..................…. dated…..............……………… The above statements are true to the best of my knowledge and belief. Date : (Signature of the dealer/ or authorized person) NOTE: **In case , number of commodities are more than the space provided, annexure may be used. FORM-XA TRIPURA VALUE ADDED TAX ACT, 2004 Return Form for Composite Dealer [ Under Rule 18(i) (a) of the TVAT Rules ] 1. Tax period:- Qr. Ending………………………Year……………… 2. Tax payer‘s Identification No……………………………………… 3. Name of the dealer: 4. Address: 5. Economic Activity Code:- Re-seller. 6. Particulars of goods purchased locally from registered dealers with value excluding tax: Rate of tax Commodities Value VAT paid Total 7. Total Sales turnover: 8. Total sales turnover of zero rated items: 9. Turnover of taxable goods(7-8):- 10. Composite tax payable: Total taxable turnover Tax rate Tax payable 11. Interest due 12. Total amount payable(10+11): 13. Total amount paid 14. Amount paid to Government Treasury Rs………............………….as per Challan No. …................………. Bank Scroll No. ..……..… dated ………….….. The above statements are true to the best of my knowledge and belief. Dated:- (Signature of the dealer or authorized person) FORM-XB TRIPURA VALUE ADDED TAX ACT, 2004 Return Form (for dealers dealing in items under Schedule –VIII) [ Under Rule 18(i) of the TVAT Rules ] 1. Tax period :- Month / Quarter………............…Year……………...........… 2. Tax payer‘s Identification No…………........................……………………… 3. Name of the dealer : 4. Address : 5. Economic Activity Code :- Manufacturer/Importer/Purchaser/ Re-purchaser (strike out whichever is not applicable) 6. Total Sale: Sl. No. Sales Value(excluding VAT) VAT Paid on purchase (i) Total sales (ii) Less: Exempt sales (iii) Less: Export (iv) Less: Stock transfer (v) Less: Inter State sales (vi) Less : Sales return (vii) Sales within Tripura 7. Purchase from outside the State: (non-creditable purchase) 8. Purchase within the State : Sl. No. Items Tax rate Value excluding VAT VAT payable 9. Total purchase(7 + 8) Value (excluding VAT) _ VAT paid 10. Tax payable :- Total purchase VAT payable 11. Interest due, if any :- 12. Total amount payable(10+ 11) :- 13. Tax credit for capital goods :- 14. Tax credit for goods purchased in the current quarter/month :- 15. Tax credit brought forwarded from the previous period :- 16. Total tax credit(13+14+15) :- 17. Excess tax credit, if any:Relevant period Amount Reason 18. Net tax credit (16-17) :- 19. Tax payable to Government Treasury (12-18) :- 20. Tax Credit Forwarded :- 21. Total amount payable : 22. Amount paid to Government Treasury Rs………….....................................…………………………………. (Rupees……………………………………………) as per Challan No… .............................(Bank Scroll No……..........………. dated………………… Rs. The above statements are true to the best of my knowledge and belief. Date: (Signature of the dealer/ or authorized person) Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). FORM XI TRIPURA VALUE ADDED TAX ACT, 2004 DEDUCTION CERTIFICATE ( Under Rule 7(4) of TVAT Rules ) Form of report relating to deduction of tax on account of works contract and for transfer of right to use goods. 1. Name & address of the person making the deduction. 2. Name & address of the person from whom the deduction was made. 3. Particulars of deduction : (a) Name of work (b) Period to which it relates (c) Whether the deduction is made for works contract or for transfer of right to use any goods. (d) Gross amount payable to the person from whom the deduction was made Rs. (e) Details of Departmental recoveries, if any (i) Rs. (ii) Rs. (iii) Rs. (f) Details of amounts not liable to be taxed (i) Rs. (ii) Rs. (iii) Rs. (g) Breakup of taxable amount at different rate(s) of tax Taxable Amount (in Rs.) Rate of Tax (%) Amount of Tax (in Rs.) Total 4. Amount of tax deducted Rs. 5. Date of deduction 6. Amount deposited into the Government Treasury Rs. 7. Chaltan No./Cheque No. Forwarded to the Superintendent of Taxes Date of deposit Signature of the person making the deduction Date Designation & Seal FORM XII TRIPURA VALUE ADDED TAX ACT, 2004 (Under Rule 18(11} of TVAT Rules ) To .............................................................................................................................. (Dealer) ...............................................................................................................................................(Address) Whereas — *a) in the opinion of the undersigned it appears that your business is such as to render you liable to pay tax under Tripura Value Added Tax Act, 2004; And whereas you have failed to apply for registration and to furnish return of your turnover for the period from. ..................................to. ............................as required u/s. 24(2) of the said Act; *b) And whereas it appears that the sales and or purchases1of taxable goods have escaped assessment in the assessment for the period from................ to................... *c) And whereas, the sales and or purchases2of taxable goods have been under assessed for the periodfrom..................................to............................ *d) Any whereas, the taxable goods have been assessed at a lower rate in the assessment for the period from.. .........................to. ..........................; *e) And whereas, the deduction has been wrongly made in the assessment for the period from.... .................... ..to,........................... ; And whereas, it appears to me to be necessary to make an assessment U/S.31(1) on the said Act; You are, therefore, directed to appear in person or by an agent at. ............................(Place) on....... ........ (date)..................... at. ....................... (time) and there to produce, or cause there to be produced, at the said time and place the return and the accounts and documents of your business for the said period together with any objection which you may wish to prefer and any evidence you may wish to adduce in support thereof. In case of failure to comply with the terms of this notice you will be liable to summary assessment and other penalties as per provisions of the said Act. Date............................ Superintendent of Taxes Place........................... Government of Tripura strike out phrase and paragraphs not applicable. 1,2 Insertedvide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011). FORM XIII TRIPURA VALUE ADDED TAX ACT, 2004 ASSESSMENT ORDER SHEET ( Under rule 21(3) of TVAT Rules) 1. Name of Dealer (with complete address.............................................................. Charge........................................Period ending.................................... 2. Taxpayer‘s Identification Number............................... 3................................................Sub-Division. 4. Record No.................................................... 5. Branches (a) (b) (c) 6. Share - (a) Partner :- Their names with Share (b) Member :- Their names with Share - 7. Turnover returned Name of commodities :- (a) Rs................................................... (b) Rs................................................... (c) Rs................................................... (d) Rs................................................... (e) Rs................................................... (f) Rs................................................... 8. Books produced - 9. Section and sub-section under which assessment made - Date Assessment order FORM XIV TRIPURA VALUE ADDED TAX ACT, 2004 ASSESSMENT ORDER FORM [Underrule21(3)ofTVATRules] Charge ………………… Tin ………………………… Name of dealer …………………………. Record No. ………............... Address …………………………………. Period ending ……............... Turnover and Deduction 1. Turnover returned : Rs. ……………… 2. Turnover determined : ………………….. Total value on account of (a) Salesof : …………………… (b) Purchase of : …………………… 3. Deduct – Amount, if any, refunded to customers, for goods returned : …………………… 4. Turnover 5. Tax payable on turnover of goods – Item Detail Turnover Rate of tax Tax 6. Tax Credit : …………………… 7. Net Tax Payable (5-6) : …………………… 8. Interest payable under Section 45(4) read with : …………………… Rules 30 upto the date of return (filling) / demand 9. Penal Tax U/S ………… : …………………… 10. Total sum payable : …………………… 11. Amount already paid : …………………… 12. Net Balance due : ……………………. Assessed under Section …………................ On .........……………… Superintendent of Taxes 1 Substitutedvide theTVAT (FirstAmendment) Rules, 2011 (w.e.f. 17-08-2011). FORM XV TR1PURA VALUE ADDED TAX ACT, 2004 Notice of Demand Under Section 37 ( Under Rule 27 of TVAT Rules) To ........................................................................................................................... ........................................................................................................................... ........................................................................................................................... You are hereby informed that for the return period ending on ...................................the sum of Rs .............................as specified overleaf, has been determined as payable by you on account of VAT, interest and penalty. 2. You are required to pay the amount on or before the............................................ to Government Treasury ................................................................ 3. If you do not pay the amount of VAT on or before the date specified above, you shall be liable to pay further interest with effect from the date commencing after the expiry of the aforesaid in accordance with the provisions of Section 45(4) read with Rules 30. 4. Your are further informed that unless the total amount due, including the interest and the penalty is paid by the above date, a further penalty will be imposed on you and certificate will be forwarded to the Collector for recovery of the whole amount as an arrear of revenue. 5. The above demand may be paid by Bank draft or cheque with the Superintendent of Taxes as payee. Date................... Superintendent of Taxes Charge : FORM XV (REVERSE) TRIPURA VALUE ADDED TAX ACT, 2004 ( Under Rule 27 of TVAT Rules ) Charge................................................... Taxpayer's Identification No. .................. Name of Dealer.................................................. Demand No : .......................................... Address ............................................................. Period ending ..................................... 1 . Turnover returned taxable at :- Value Tax credit (Excluding VAT) (Rs) (Rs); @ @ @ 2. Turnover determined taxable at :-; @ @ @ 3. Total tax payable Rs.; 4. Tax credit allowed Rs.; 5. Tax due (3) - (4) Rs.; 6. Interest payable U/S. 45(4) read with Rule; Rs.; 7. Penalty/Composition money Rs.; 8. Total Sum payable (5) to (7) Rs.; 9. Amount already paid Rs.; 10. Net balance due (8) - (9) Rs. Assessed Under Section....................................................................................................................... on............................20........................................... Superintendent of Taxes. FORM XVI TRIPURA VALUE ADDED TAX ACT, 2004 FORM OF APPEAL [See rule 23(1) (v)] Form of appeal against an order of assessment U/S.................................................. or Penalty passed U/S........................................of this Act. To The ...................................................... ...................................................... ...................................................... The ................................ day of...................................20............... Date of order appealed against...................................................... Name and designation of the officer who passed the order............................................ Period of assessment from...........................................................to.......................................(Amount of turnover determined) (a) Rs................................. (b) Rs................................. (c) Rs................................. (d) Rs.,............................... (e) Rs................................. (f) Rs................................. Total Rs............................................ (Enter here the name of commodity) The petition of.................................................... of. ...........................................................................post office......................................District is follows :- 1. Under Trtpura Value Added Tax Act, 2004, your petitioner has been assessed a tax of ..............................on turnover of Rs....................................as shown above (Here enter the names of commodities.) 2. Under Section .................. of Tripura Value Added Tax Act, 2004 as penal tax of ...............................has been imposed on your petitioner, 3. The notice of demand which your petitioner received on.................................. is attached hereto. 4. A certified copy of the order appealed against is attached. 5. Your petitioner‘s turnover, according to the provisions of the Act, of the business places situated in the District (s) of........................................ for the period from. ...............................................to ................................................was as under. Turnover of (a) Rs................................. (b) Rs................................. (c) Rs................................. (d) Rs................................. (e) Rs................................. (f) Rs................................. Total turnover Rs............................. 6. Such turnover was the whole turnover of your petitioner during the period, Your petitioner has no other turnover during the said period. 7. Your petitioner has made a return of his turnover to the office of. ......................under Section 24 of the Act and has complied with all the terms of the notice served on him by the................................. under Section. ......................of the Act. 8. Your petitioner was prevented by sufficient cause from making the return required by section 24 or, had not reasonable opportunity to comply or was prevented by sufficient cause from complying with the terms of the notice or from producing the evidence required under Section........................ as more particularly specified in the statement hereto annexed. 9. (Enter here the grounds on which you rely for the purpose of this appeal). 10. Your petitioner, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable under the Act or that the assessment may be set aside and/or demanded to ............................. For assessment or that the order of the..................................imposing a penal tax of Rs................................upon your petitioner may be set aside. I.the petitioner named above, do hereby declare that what is stated herein is true to the best of my information and belief and that all tax due in respect of the order of assessment appealed against has been paid under Treasury Challan No............................... dated ......................... (or at least fifty percent of the tax/penal tax, assessed as may be required by you, shall be paid by me before the appeal is entertained). Signed.......................................................... (To be signed by the dealer or by an agent duly authorised in writing in this behalf by the appellant). Here enter the names of Commodities. FORM XVII ( Under Rule 29 of TVAT Rules ) NOTICE OF DEMAND UNDER SECTION 38 OF TRIPURA VALUE ADDED TAX ACT, 2004 To. .......................................................................... (Name) .......................................................................................... (Address) Whereas..,..........................................(name of the defaulting dealer), a dealer having the place of business at................................................. and holding Taxpayer‘s Identification Number.................................... under Tripura Value Added Tax Act, 2004 defaulted to pay arrears under the said Act amounting to Rs :............................ (Rupees..................................); And whereas it is now considered necessary to resort to the mode of recovery prescribed by and under section 38 of the said Act; You are hereby required under section 38 ol the said Act to deposit the said amount of Rs.................. (Rupees ......................................... ) or such sum as is due or may become due by you to the said defaulting deal 3r or such sum as you hold or may subsequently for or on account of the said defaulting dealer either in your name or jointly with any other person or persons, whichever sum is less, within thirty days from the date of receipt of this notice or forthwith on the money being due to the defaulting dealer, if such money becomes due to the said dealer after thirty days from the date of receipt of this notice in the Government Treasury/Reserve Bank of India at............................................ under the head of account ―0040-Sates Tax Receipts under Tripura Value Added Tax Act, 2004 and to produce within a week from the date of such deposit a receipted copy of the cha!lan before the undersigned in proof of payment thereof; Please note that any claim respecting the money in relation to this notice arising after the date of this notice shall be void as against the demand contained in this notice; Please also note that objection, if any, on the ground that the sum demanded or any part thereof is not due by you to the defaulting dealer above named or on the ground that you do not hold any money for or on account of the said defaulting dealer or on the ground that money demanded or any part thereof is not likely to be due to the said dealer, or be held for on account of the said dealer, may be filed before the undersigned within fifteen days from the date of service of this notice and such objection, should be accompanied by a statement on oath to the above effect and you may further be required to prove to the satisfaction of the undersigned the correctness of your objection on a date to be intimated to you. Please note further that on production of tho receipted challan in compliance with this notice you shall be fully discharged from your liability to the said defaulting dealer to the extent of the amount so paid. Superintendent of Taxes In the event of your discharging any liability to the said defaulting dealer or to any of the representatives or assigns after receipt of this notice, you shall be personally liable to the extent of your own liability to the said defaulting dealer so discharged or to the extent of the said defaulting dealer‘s liability for any sum due under the whichever is less; If you fail to make payment in pursuance of this notice, you shall also be deemed to be a dealer in default under the Act in respect of the amount specified in this notice and further proceedings may be taken against you for the realisation of the amount as if it were an arrear due from you under the Act and this notice shall have the same effect as an attachment of a debt. Copies of this notice are forwarded to :- 1.(Name and address of defaulting dealer) 2............................................................................... (Joint holders, if any, of the money forming the subject matter of this notice) SEAL Assistant Commissioner ...................................................... Superintendent of Taxes ...................................................... Address......................................... Date.............................................. FORM XVIII TRIPURA VALUE ADDED TAX ACT, 2004 CHALLAN FOR PAYMENT (Under Rule 31 of TVAT Rules) Tax / Penalty / Composition Money Paid To : Treasury / Sub-Treasury Code : DDO Code : Major Head : 0040 Sub-Major Head : 00 Minor Head....... 102 Name of the Bank : Tax Period : Demand No. (if any) : By Whom Tendered Name, TIN and Address of the Dealer on whose behalf money is paid Payment on Account of Amount Deposited (Rs.) Tax Penalty interest Composition Money Miscellaneous Rupees (in words) Challan No. & Date : Signature of the Dealer or Authorised Person FOR TREASURY USE ONLY Scroll No. : Date of Receipt : Received Payment of Rs. ................................... (Rupees........................................................) in words Signature of Treasurer Signature of Accountant Signature of Treasury / Sub-Treasury Officer SI.No. DEMAND No. in the Demand Register Treasury Challan No. and date Name of Dealer Demand in excess of advance COLLECTION Penal Tax Composition money Miscellaneous Total SI.No. ADVANCECOLLECTION Record No. Treasury / challan number and date Name and address of dealer making the payment & TIN Amount paid Remarks DEMANDCOLLECTION Month: Chare: FinancialYear: FORMXIX TRIPURAVALUEADDEDTAXACT,2004 REGISTEROFDAILYCOLLECTION (UnderRule31(1)ofTVATRules) Sl.No. TURNOVERDEMANDCOLLECTION Index No. Taxpayer's Identification Number & Name of Dealer Turnover Determined (Return wise) Demand (before deduction of Advance) Advance Net Demand Interest / Penalty Composition money Total Demand/ Demand No. Amount Challan No. & date Remarks TURNOVER Charge:FinancialYear: REGISTEROFASSESSMENT,DEMANDANDCOLLECTION (UnderRule34(2)ofTVATRules) FORMXX TRIPURAVALUEADDEDTAXACT,2004 FORM XXI TRIPURA VALUE ADDED TAXACT.2004 TRIPURA VALUE ADDED TAX ACT, 2004 Refund Refund (Under Rule 37(1) of TVAT Rules) (Under Rule 37(1) of TVAT Rules) Book No................................................ Book No : .................................................. Voucher No. : ....................................... Voucher No. :............................................. (TAX-TAXES UNDERTRIPURA VALUE ADDED TAX ACT) Orderforfundoftax Treasury/Sub-Treasury State Bank of India (Tax - Taxes under Tripura Payable at the.................................................... Value Added Tax Act) Reserve Bank of India To The Treasury Officer The Sub-Treasury Officer The Agent, State Bank of India The Agent, United Bank of India Refund Payable to 1. Certified that with reference to the assessment record No..........a refund of Rs..........is due to. ............. in in respect of the return period ending............... Assessment record No. 2. Certified that the tax concerning which this refunds given has been credited in the Treasury. Date of order directing refund. 3. Certified that no refund order regarding the sum now in question has previously been granted and this order of refund has been entered in the assessment record under my signature. Amount of refund. 4. Please pay to..............................................the sum of Rs............................(in words) Seal Date.............................PIace...................... ......................................................Superintendent Challan No. and date Original payment. Received payment pay Rupees. .............only. Signature of Superintendent. Claimant‘s signature Treasury Officer-in-charge of the Sub-Treasury Signature of receipient of the voucher ............. The....................20........ Examined The..........20..... Date of encashment Accountant. Charge : FORM XXII TRIPURA VALUE ADDED TAX ACT, 2004 REFUND REGISTER (Under Rule 38(1) of TVAT Rules) Financial Year : SI.No. Dealer‘s TIN, Name & Address Tax period in respect of which refund Amount of refund Claimed Amount of refund Allowed Refund Voucher No. & date Refund set off against other demands Officer who allowed the refund Remarks FORM XXIII TRIPURA VALUE ADDED TAX ACT, 2004 REGISTER OF PROSECUTION ( Under Rule 39 of TVAT Rules) Circle ...................................................................................... Serial No. Year Name of dealer address Date of prosecution of issue of notice thereof Nature of offence Result Amount of Composition money realised. If any and the date of realisation Remarks 1 2 3 4 5 6 7 8 9 FORM XXIV TRIPURA VALUE ADDED TAX ACT, 2004 ( Under Rule 48 and 51 of TVAT Rules ) SL. Number of Form ............................. To The Superintendent of Taxes Charge In accordance with the provisions of Rules 48 and 51 of Tripura Value Added Tax Rules, 2005,1 / We* hereby declare that the consignment detailed below is being imported into Tripura, by Rail/Air/ Steamer and apply for a permit to transport the same by road/by boat from the railway stations/ steamer station/post office/air port mentioned below :- (1) Name and address of seller from whom purchased : .................................... (2) Name and address of the consignee : .................................... (3) Place of Despatch : .................................... (4) Name of railway station/ steamer station/ post office/ : .................................... air port from where delivery will be taken (5) Destination : .................................... (6) Description of consignments SI. No. Item Code Description Quantity & Unit Weight (Kgs) Value (Rs.) Consignor Invoice Railway Receipt/ Bill of Lading/ Air Note No. Date No. Date Total value Rs...........................................(Rupees.........................................................(in words) (12) Remarks (if any) : .................................................................................................. I/We hereby declare that I/We am/are registered under Tripura Value Added Tax Act, 2004, holding Taxpayer‘s Identification No. .................................. and the above statements are true to the best of my/our knowledge and belief. I/We also undertake to duly account for to you the disposal of the above goods when imported and to pay tax on the sales thereof according to provisions of the said Act and the Rules made thereunder. Name of the dealer in full : ................................................................. Address : ................................................................. Signature and status of the applicant : ................................................................. * Strike out which is not applicable. PERMIT No. : hereby permit to take delivery / transport the consignment detailed above. Seal Signature of the Superintendent of Taxes. Date: Circle..................................................... FORM XXV TRIPURA VALUE ADDED TAX ACT, 2004 DECLARATION OF TAXABLE GOODS CARRIED BY TRANSPORTERS ( Under Rule 49(1) of TVAT Rules ) SI. Number of Form ............... To The Officer-in-Charge Checkpost. In accordance with the provision of section 67(2) of the TVAT Act, 2004 read with rule 49(1) of TVAT Rules, 2005 I/We hereby declare thai the consignment, whose detail is given over leaf, is being imported into/exported out of Tripura, by Road/Rail/Air/Steamer. 1. Registration Number of the Transporter : 2. Whether consignment is imported into / : exported out of Tripura Import / Export 3. Place of Despatch : 4. Destination : 5. Lorry Number : 6. Manifest Number : and date : [If goods are sent out side the State indicate Permit No. : the Permit No. and date authorising such Date : export under Rule 54(6)] Form XXVII Serial No. : i) I/ We hereby declare that the above statements are true to the best of my/ our knowledge. ii) I/ We also undertake to duly account for the transport of above goods and its delivery to registered dealer on the basis of permit issued by the Superintendent of Taxes according to provisions of the Tripura Value Added Tax Act, 2004. Name in Full of the Transporter: Address : Signature and Status of the Applicant : CHECK POST PERMIT Checkpost Permit No. : I hereby permit to transport the consignment detailed above across the barrier. Seal Officer-in-charge date : FORM XXV (REVERSE) TRIPURA VALUE ADDED TAX ACT, 2004 ( Under Rule 27 of WAT Rules ) CONSIGNMENT DETAILS SI. No. Consignment Note Consignor Consignee Item; Code Description Number Weight Value Verification Number Date Name Invoice No. Invoice Date Dealer Regn; No. Name Pkgs Units Code* Remarks 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Code* : V - Verified , S - Seized Signature and Status of the Applicant with Seal FORM XXVI TRIPURA VALUE ADDED TAX ACT, 2004 (Under Rule 52(1) of TVAT Rules) Intimation of Import of Taxable Goods. Issued to : SL Number of Form...................... (Name of the dealer) (Address of the dealer) (Taxpayer‘s Identification Number) Valid for transport from or across the notified station/or place, namely : To The Superintendent of Taxes/ Inspector* Charge/Section* Posted on duty at the notified station or place, namely...................................... In accordance with the provisions of Rules 52(1) of Tnpura Value Added Tax Rules, 2005, I/We* hereby intimate that the consignment detailed below is to be imported into Tripura, by Rail/Air/Road *crossing the notified area under Rule 68 of the said Rules at........................................(here insert the name of the notified area). (a) Name and address of the seller from whom purchased (b) Name and address of the consignee (c) Place of Despatch (d) Destination (e) Description of consignments SI. No. Item Code Description & Unit Quantity (Kgs) Weight (Rs.) Value Invoice Consignor Railway Receipt/ Bill of Lading/ Air Note No. No. Date No. Date Total value Rs.......................................................(Rupees................................................... (in words). Mode of transport : .............................. Transporter : .................................. I/We hereby declare that I/We* am/are* a registered dealer under Tripura Value Added Tax Act, 2004 holding Taxpayer‘s Identification Number as mentioned and the above statements are true to the best of my/our* knowledge and belief. I/We* also undertake to duly account for to you the disposal of the above goods and to pay tax on the sales thereof in accordance with the provision of the said Act. Name of the dealer (in full) : ........................... Signature Of the Applicant : ........................... Date.......................... Status of the applicant : ........................... Strike out which is not applicable. CHECK POST PERMIT Checkpost Permit No : I hereby permit to transport the consignment detailed above cross the barrier Date : ....................... Officer-in-Charge ......................Checkpost SEAL FORM XXVII TRIPURA VALUE ADDED TAX ACT, 2004 ( Under Rule 55(1) of TVAT Rules ) (Application form for issue of permit for exporting taxable goods from Tripura) To SI.Number of Form........................... The Superintendent of Taxes Charge In accordance with the provisions of Section 66 of the Tripura Value Added Tax Act, 2004 read with Ru!e 55(1) of Tripura Value Added Tax Rules, 2005, !/We* hereby declare that the consignment detailed below is required to be exported from Tripura, by Rail/Air/Steamer and apply for a permit to transport the same by road/by boat from the railway station/steamer station/Post Office/Air Port mentioned below :- (1) Name, address and TIN under TVAT/Registration No. under CST : ............................... Act of the Applicant (in-case the applicant is not registered, details of registered dealer from whom goods have been purchased) (2) Name and Address of the consignee (Registration No. in case : ............................... consignee is a registered dealer under CST Act) (3) Place of Despatch : ............................... (4) Name of railway station/ steamer station/ post office/ airport from : ............................... where goods will be sent (5) Destination : ............................... (6) Description of consignments SI. No. Item Code Description & Unit Quantity (Kgs) Weight (Rs.) Value Invoice Consignor Railway Receipt/ Bill of Lading/ Air Note No. Date No. Date (7) Amount of TVAT/ CST paid (with Challan No. & Date) : ........................................ (8) Details of ‗C‘ Form / ‗F‘ Form used for the consignment (if any) : ......................................... (9) Remarks (if any) : ................................ I/We hereby declare that the above statement are true to the best of my/our* knowledge and belief. I/We have deposited the tax as per provisions of Tripura Value Added Tax Act, 2004. I/We, registered under CST Act, 1956 vide No....................................................... do hereby undertake to duly account for the disposal of above consignment and pay tax as per provision of CST Act. Name of the dealer (in full) : .......................................... Signature and status of the Applicant : .......................................... '*Strike out which is not applicable. : .......................................... PERMIT No. : .............................. I hereby permit to transport the consignment detailed above. Seal Signature of the Superintendent of Taxes Date : Charge : ....................... FORM XXVIII TRIPURA VALUE ADDED TAX ACT, 2004 PROCLAMATION FOR AUCTION FOR SALE (Under Rule of 71 (5) of TVAT Rules) No.................................. Date ............................... Notice is hereby given for information of the general public and merchants and traders that the under mentioned unclaimed goods which are lying at......................(Place) will be sold by public auction at.....................................(Place) on.................................(date) at..................................(time). 2. All intending bidders are invited to attend the auction sale. 3. The following are particulars of the goods, which shall be sold by auction. (a) (b) (c) (d) (e) (f) (g) (h) 4. The auction will be governed under the following conditions :- (a) The Superintendent of Taxes shall reserve the right to withhold the auction or to withdraw any item from the auction at any time or stage without assigning any reason therefore, (b) The goods will be put on open bid for auction and will be sold to the bidder if and when such bid will be considered reasonable by the auctioning authority. (c) The auction sale value must be paid in cash b} the higher bidder on demand immediately on the spot after the bid is closed. (d) The goods shall be removed by the successful bidder within 48 hours of the auction, otherwise demurrage charges shall be levied @ Rs. 100/- (one hundred) per day irrespective of the value and quantity of the goods. (e) Rs, 200/- (Rupees two hundred) should be deposited by the intending bidder as security money before commencement of the auction. The refund will be made immediately after the close of the auction on the spot. However, the security money will be forfeited if the successful bidder refuses to pay the value in cash or attempts to revoke or withdraw his final bid. (f) The decision of the auctioning officer at the spot shall be final in all respects. Superintendent of Taxes Government of Tripura. Buyer's Name : Buyer's Address : Buyer's TIN : Buyer's Telephone No. : Terms of sale : Cash- Cheque- Credit- Other Terms - SI.No. Item Code Item Description Quantity Unit Price (Rs.) Sale Price (Rs.) Tax Rate (%) VAT Payable Total ORIGINAL-BUYER Signature of Authorised Signatory. Buyer's Name : Buyer's Address : Buyer's TIN : Buyer's Telephone No. : Terms of sale : Cash- Cheque- Credit- Other Terms - SI.No. Item Code Item Description Quantity Unit Price (Rs.) Sale Price (Rs.) Tax Rate (%) VAT Payable Total 1st copy - TAX CONTROL Signature of Authorised Signatory. Buyer's Name : Buyer's Address : Buyer's TIN : Buyer's Telephone No. : Terms of sale : Cash- Cheque- Credit- Other Terms - SI.No. Item Code Item Description Quantity Unit Price (Rs.) Sale Price (Rs.) Tax Rate (%) VAT Payable Total 2nd copy - SELLER Signature of Authorised Signatory. 3. Taxpayer's Identification Number (TIN) : 4. Seller's Telephone No. : 5. Tax Invoice No. : 6. Date of Issue : 7. Taxable Value shown on the Tax Invoice : 8. Correct Taxable Value : 9. Difference Amount (7 - 8) : 10. Tax Charged on Difference Amount : 11. Brief Explanation for Issuing of the : Credit Note ORIGINAL-BUYER Signature of the Authorised Signatory 1. Seller's Name : 2. Seller's Address : 3. Taxpayer's Identification Number(TIN) : 4. Seller's Telephone No. : 5. Tax Invoice No. : 6. Date of Issue : 7. Taxable Value shown on the Tax Invoice : 8. Correct Taxable Value : 9. Difference Amount (7 - 8) : 10. Tax Charged on Difference Amount : 11. Brief Explanation for Issuing of the : Credit Note 1st Copy - TAX CONTROL Signature of the Authorised Signatory 3. Taxpayer's Identification Number(TIN) : 4. Seller's Telephone No. : 5. Tax Invoice No. : 6. Date of Issue : 7. Taxable Value shown on the Tax Invoice : 8. Correct Taxable Value : 9. Difference Amount (7 - 8) : 10. Tax Charged on Difference Amount : 11. Brief Explanation for Issuing of the : Credit Note 2nd Copy - SELLER Signature of the Authorised Signatory 3. Taxpayer's Identification Number(TIN) : 4. Seller's Telephone No. : 5. Tax Invoice No. : 6. Date of Issue : 7. Taxable Value shown on the Tax Invoice : 8. Correct Taxable Value : 9. Difference Amount (7 - 8) : 10. Tax Charged on Difference Amount : 11. Brief Explanation for Issuing of the : Debit Note ORIGINAL - BUYER Signature of the Authorised Signatory 3. Taxpayer's Identification Number(TIN) : 4. Seller's Telephone No. : 5. Tax Invoice No. : 6. Date of Issue : 7. Taxable Value shown on the Tax Invoice : 8. Correct Taxable Value : 9. Difference Amount (7 - 8) : 10. Tax Charged on Difference Amount : 11. Brief Explanation for Issuing of the : Debit Note 1st Copy - TAX CONTROL Signature of the Authorised Signatory 3. Taxpayer's Identification Number(TIN) : 4. Seller's Telephone No. : 5. Tax Invoice No. : 6. Date of Issue : 7. Taxable Value shown on the Tax Invoice : 8. Correct Taxable Value : 9. Difference Amount (7 - 8) : 10. Tax Charged on Difference Amount : 11. Brief Explanation for Issuing of the : Debit Note 2nd Copy - SELLER Signature of the Authorised Signatory FORM XXXII TRIPURA VALUE ADDED TAX ACT, 2004 CLOSING STOCK INVENTORY as on...................................... [ Under Rule 6(2) (c) of TVAT Rules] Name of the dealer : Address : Taxpayer‘s Identification Number : [under ttieTripura Value Added Tax Act 2004] Rate of tax Serial No. Name and Address of the Selling dealer TIN Invoice/ Bill No. with date Item Quantity / Number Purchase value (including tax (Rs.) Aggregate purchase price for individual tax rates; [sub total of (8)] (1) (2) (3) (4) (5) (6) (7) (8) (9) Grand Total Certified that the details given above are true to the best of my knowledge. Date . Signature Name : Status : FORM XXXIII TRIPURA VALUE ADDED TAX ACT, 2004 APPLICATION FOR REFUND [ Under Rule 35(2) of TVAT Rules ] Charge No. : Dated : / / Dealer‘s TIN : Dealer‘s Name : Address : Period of Assessment : for which Refund Claimed Details of Payment : Date of Payment Treasury / Bank Challan/ Scroll No. Amount Amount of Refund Claimed : Grounds on which Refund Claimed : Signature ................................................ Status ...................................................... FORM XXXIV TRIPURA VALUE ADDED TAX ACT, 2004 INDEMNITY BOND ( Under Rule 53 of TVAT Rules) Know all men by these presents I S/o. registered dealer under the Tripura VAT Act, 2004 under the TIN (hereinafter called the Obligor is / are held and firmly bound unto Government of Tripura (hereinafter called the Government) in sum of (in figures) Rupees (in words) well and truly to be paid to the Government on demand and without demur for which payment to be well and truly made I bind myself and my heirs, executors, administrators, legal representatives and assign / We bind ourselves, our successors and assign and the person for the time being having control over our assets and affairs. Signed this day of Two thousand and . Whereas rule 53 of the Tripura VAT Rules, 2005 requires that in the event of a blank of a duly completed form of declaration is lost while it is in the custody of the dealer or in transit to the selling / purchasing dealer, to furnish an indemnity bond to the authority from whom the said form was obtained. And whereas the obligor here is such dealer, and whereas the obligor has lost the declaration in Form bearing No. which was blank / duly completed, and was issued to him by ( Name and destination of the authority) in respect of the goods mentioned below (hereinafter referred to as the ―FORM‖. SI.No. No. of Bill/ invoice challan Date Description of goods Quantity Amount (1) (2) (3) (4) (5) (6) Now the condition of the above written bond of obligation is such that the obligor shall in the event of a loss suffered by the Government (in respect of which the decision of the Government or the authority appointed for the purpose shall be final and binding on the obligor) as a result of the misuse of the form. Pay to the Government on demand and without demur the said sum of Rs.____________ Rupees __________ _.(in words) and shall otherwise indemnify and keep the Government harmless and indemnity against and from all liabilities incurred by the Government as a result of the misuse of such form. Then the above written bond or obligation shall be void and of no effect but otherwise shall remain in full force, effect and virtue. The obligor further undertakes to mortgage / charge, the properties specified in the schedule hereunder written by execution of proper deed or mortgage / charge for the payment of the said sum whenever called upon to do so by the assessing authority.