Section 41(1) in Tripura Value Added Tax Act, 2004
(1)Notwithstanding anything contained in this Act, a Value Added Tax shall not be imposed under this Act -(i)Where such sale or purchase takes place in the course of interstate trade and commerce; or(ii)where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India.
