3AA. [ Deduction of tax at the time of payments [Inserted by The Tripura Sales Tax ( Fifth Amendment) Act, 1994, w. e. f. 5.11.1994.]
. - Any person responsible for paying any sum to any person liable to pay tax under section 3A of the Act, shall at the time of credit of such sum to the account of the person or at the time of payment thereof in cash or by issue of a cheque or draft or any other mode, such amount towards sales tax as may be prescribed.]
