Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act] State of Tripura - Subsection Section 10(1)(b) in Tripura Value Added Tax Act, 2004 (b)In respect of exporting dealers, input tax credit may be spread over a period less than 3 years as may be prescribed.