Section 4(6) in Tripura Value Added Tax Rules, 2005
(6)Subject to sub-section (4) of Section 10 an input tax credit allowed under this section can not be claimed by a dealer in a tax period unless the dealer has an original tax invoice for the taxable supply.[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.] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).]
