Section 4(7) in Tripura Value Added Tax Rules, 2005
(7)Where a dealer does not have an original [tax invoice / purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] evidencing the input tax paid, the Commissioner may allow an input tax credit in the tax period in which the credit arises, where the Commissioner is satisfied:-(a)that the dealer took all reasonable steps to obtain a [tax invoice/ purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).]: and(b)that the failure to obtain a [tax invoice purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] was not due to any fault of the dealer, and(c)that the amount of input tax claimed by the taxable person is correct.Provided that the dealer shall give affidavit showing the reason of failure to obtain the [tax invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] disclose the details particulars of seller. If the Commissioner is satisfied that non-issuance of [tax invoice/ purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] is intentional and deliberate, the Commissioner may take penal action against the [selling or purchasing dealer] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] as per provision.
