Section 3(a) in Tripura Value Added Tax Rules, 2005
(a)(i)Every dealer shall be required to pay tax under Tripura Value Added Tax Act on the [sale and purchase] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] value of taxable goods at every stage of [sale and purchase] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] of those goods till the [sale and purchase] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] to consumer, at the rate specified in the schedule of the Tripura Value Added Tax Act, 2004 other than the dealers whose taxable turnovers during a period of 12 months immediately preceding the commencement of the Act do not exceed Rs.3.00 lacs.
