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[Cites 0, Cited by 0] [Section 36(2)] [Section 36] [Entire Act]

State of Tripura - Subsection

Section 36(2)(i) in Tripura Value Added Tax Rules, 2005

(i)a registered dealer having manufacturing unit effecting purchases of plant and machinery, containers, packing materials and raw materials required for direct use in the manufacture of taxable goods in Tripura, may claim refund of input tax paid or payable by such dealer on the purchases of aforesaid goods for such manufacturing unit in Tripura under section 13 of the Act within three months from the date of filing of return for the period related to the claim of refund, after adjusting the amount of output tax, if any, payable on the local sale.