Section 14(2)(iii) in The Tripura University Act, 2006
(iii)a dealer in Indian Made Foreign Liquor, whose total turnover for a year exceeds rupees ten lakhs, shall not be liable to pay tax on the first ten lakhs of rupees of his total turnover, provided that no amount by way of tax or purporting to be by way of tax has been collected by him under this Act in respect of that first ten lakhs of rupees.