Section 2(22) in Tripura Value Added Tax Act, 2004
(22)"Resale" means sale of purchased goods -(i)[] [Renumbered vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)] (a) in the same form in which they were purchased; or(b)without doing anything to them, which amounts, or results in a manufacture.(ii)[ "Repurchase" means purchase of sold goods - [Inserted vide the TVAT (Amendment) Ordinance, 2007 (w.e.f 17-7- 2007) and subsequent legislation vide the TVAT (Amendment) Act, 2007(dt. 9-10-2007)](a)in the same form in which they were sold, or(b)without doing anything to them, which amounts, or result in a manufacture.]
