Section 6(1) in Tripura Value Added Tax Rules, 2005
(1)For the purposes of calculating the net tax payable by a registered person for a tax period, an input tax credit as determined under sub-section (5) of section 10 shall be allowed to the registered person for the tax payable in respect of [purchase of taxable commodities as mentioned in Schedule-VIII and sale] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] of all taxable commodities other than the commodities mentioned in Schedule II (d) of the Act or any other goods which the State Government may notify from time to time.
