Section 42(1) in Tripura Value Added Tax Rules, 2005
(1)Keep and maintain a true and correct account in Bengali or English, or in such other language as the State Government may specify, as referred to in subsection (1) of section 48 of the Act, showing :-(i)the quantity and value of goods produced, manufactured, or purchased 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)the name and address of the persons from whom goods were purchased, supported by a [tax invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] issued by the [seller or purchaser] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] duly signed and dated;(iii)the name and address along with the Registration No. of the registered dealer from whom goods were purchased, supported by a [tax invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011)] issued by registered dealer duly signed and dated for claiming tax credit.
