Section 40(1) in Tripura Value Added Tax Act, 2004
(1)No person shall collect any sum by way of tax in respect of sale of any goods [or in respect of purchase of any goods mentioned in the schedule VIII] [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)] on which no tax is payable under the Act.
