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 31(1)] [Section 31] [Entire Act] State of Tripura - Subsection Section 31(1)(b) in Tripura Value Added Tax Act, 2004 (b)a registered dealer is selected for audit assessment by the Commissioner on the basis of any criteria or on random basis; or