Section 50(2) in Tripura Value Added Tax Act, 2004
(2)The tax invoice shall not be issued by a dealer in the following circumstances when the sale is made,-(a)to a registered dealer who has been permitted for composition of tax under section 15 in lieu of VAT, or(b)in the course of export out of the territory of India; or(c)in the course of inter State trade and commerce; or(d)in respect of goods exempt from tax as per schedule.
