State of Tripura - Act
Tripura Sales Tax Act, 1976
TRIPURA
India
India
Tripura Sales Tax Act, 1976
Act 11 of 1976
- Published on 1 January 1976
- Commenced on 1 January 1976
- [This is the version of this document from 1 January 1976.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title, extent and commencement.
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context-(a)"Commissioner" means the Commissioner appointed under section 4 ;(b)"dealer" means any person who sells taxable goods manu-featured, made or processed by him in Tripura or brought by him into Tripura from any place outside Tripura for the purpose of sale of Tripura [and] [Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984.] includes Government and any person making a sale under section 3A ;(c)"Official Gazette" means the Tripura Gazette ;(d)"person" means and includes :-(i)an individual,(ii)a Hindu undivided or a joint family,(iii)a company,(iv)a firm,(v)an association of persons or body of individuals whether incorporated or not,(vi)a Department of any Government,(vii)a local authority, and(viii)every artificial juridical person, not falling within any of the preceding sub-clauses ;(e)"prescribed" means prescribed by rules under this Act ;(f)"registered dealer" means a dealer registered under this Act ;(g)[ "Sale" means any transfer of property, in goods for cash or deferred payment or other valuable consideration, and includes-- [Substituted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984.](i)any delivery of goods on hire-purchase or any system of payment in instalments,(ii)any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration, and such delivery or transfer of any goods shall be deemed to be a sale of those goods by the person making the delivery or transfer and a purchase of those goods by the person to whom such delivery or transfer is made but does not include a mortgage, hypothecation, charge or pledge ;][...................................] [Omitted by The Tripura Sales Tax (Third Amendment) Act, 1984, w. e. f. 12.7.1984.](h)"sale price" used in relation to a dealer means the amount of the money consideration for the sale on taxable goods manufactured, made or processed by him in Tripura, or brought by him into Tripura from any place outside Tripura for the purpose of sale in Tripura, less any sum allowed as cash discount according to the trade practice, but includes any sum charged for containers or other materials for the packing of such taxable goods ;[Provided that 'sale price' as defined in this clause does not include the sale referred to in section 3A ;] [Inserted by The Tripura Sales Tax ( Fourth Amendment) Act, 1987, w. e. f. 12.5.1987.](i)"Schedule" means the Schedule appended to this Act ;(j)"tax" means sales tax payable under this Act ;(k)"taxable goods" means such goods as are specified in the Schedule attached to this Act ;(l)"Tribunal" means the Tribunal constituted under this Act ;(m)[ "turnover" means the aggregate of the amount of the sale prices receivable, or , if a dealer so elects, actually received by the dealer, in respect of any sale of goods made during any prescribed period in any year after deducting [Substituted by The Tripura Sales Tax (Amendment) Act, 1978, w. e. f. 11.8.1978.](i)the amount of sale price, if any, refunded by the dealer to a purchaser in respect of any goods purchased and returned by the purchaser within the said period ;(ii)the amount arrived at by applying the following formula :]| Rate of tax X aggregate of sale price100 plus rate of tax |
3. Liability to tax and exemption from tax.
3A. [ Tax on the transfer of property in goods involved in the execution of works contract. [Inserted by The Tripura Sales Tax ( Fourth Amendment) Act, 1987, w. e. f. 12.5.1987.]
- Notwithstanding anything contained elsewhere in this Act, any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works-contract shall be deemed to be a sale of those goods by the person making the transfer and shall be liable to be taxed at the rate specified in column 3 of the Schedule :Provided that in respect of any such transfer only so much value of the goods involved in the works-contract which has actually been paid to the dealer during the period, shall be taken into account for determining the turnover for that period.]Explanation. - For the purpose of this section "property in goods" shall mean the aggregate of the goods for which amounts have been received or receivable by a dealer during such period as valuable consideration, whether or not such amount has been separately shown in the works contract.The amount is received or receivable shall include the value of such goods purchased, manufactured, processed, or procured otherwise by the dealer, and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where these are used in execution of such works contract, but shall not include such portion of the aforesaid amounts as may be prescribed."3B. Collection of excess tax and forfeiture of such excess tax.
3AA. [ Deduction of tax at the time of payments [Inserted by The Tripura Sales Tax ( Fifth Amendment) Act, 1994, w. e. f. 5.11.1994.]
. - Any person responsible for paying any sum to any person liable to pay tax under section 3A of the Act, shall at the time of credit of such sum to the account of the person or at the time of payment thereof in cash or by issue of a cheque or draft or any other mode, such amount towards sales tax as may be prescribed.]4. Taxing Authority and Tribunal.
5. Compulsory registration.
6. Registration by Commissioner.
7. Certificate of registration.
8. Returns.
9. Assessment.
10. Cencellation of assessment.
- Where a dealer, in the case of an assessment completed under sub-section (4) of section 9, satisfies the Commissioner, within one month from the date of issue of a notice of demand as hereinafter provided, that he was prevented by sufficient cause from making the return required by section 8 or that he did not receive the notice issued under sub-section (2) of section 8, sub-section (2) of section 9, or that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying with the terms of the notice, the Commissioner shall cancel the assessment and make a fresh assessment in accordance with the provisions of section 9.11. Assessment in cases of evasion and escape.
12. Rectification of orders.
13. Penalty for concealment of turnover and evasion of tax.
13A. [ [Inserted by The Tripura Sales Tax (Eighth Amendment) Act, 2000, w. e. f. 27.02.2000.]
14. Assessment not to bar prosecutions or penalties.
- Any assessment made under this Act shall be without prejudice to any prosecution or penalty instituted or imposed under the provisions of this Act.15. Tax of deceased payable by representatives.
16. Tax when payable by transferee.
- When the business or stock of a registered dealer passes on to any person or persons, whether by sale, inheritance, possession or otherwise the liability to pay any tax payable in respect of such business and remaining unpaid at the time of such passing on, shall be jointly and severally on the dealer or such person or persons and such person or persons shall, within thirty days of such passing on, apply for registration under section 5.17. Assessment of dealers likely to transfer assets to avoid tax.
18. Liability of guardian and trustees, etc.
- Where the business in respect of which tax is payable under the Act is carried on by, or is in charge of, any guardian, trustee or agent of a minor or other in capaciated person on behalf of, and for the benefit of, such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in like manner and to the same extent as it would be leviable upon and recoverable from any such minor or other incapacitated person, if he were of full age and sound mind and if he were conducting the business himself, and all the provisions of this Act shall apply accordingly.19. Liability in case of discontinued firm or association.
- Where the business carried on by a firm or an association of persons, other than a company as defined in the Companies Act, 1956 is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered jointly and severally, from every person who at the time of such discontinuance or dissolution was a partner of such firm or member of such association ; and all the provisions of this Act, shall apply accordingly.20. Appeal.
21. Revision by Commissioner.
22. Appeal to the Tribunal.
23. Notice of demand.
- When any tax or penalty or other dues is or are payable in consequence of any order passed under or in pursuance of this Act, the Commissioner shall serve upon the person liable to pay such tax or penalty or other dues a notice of demand in the prescribed form specifying the sum so payable.24. Tax when payable.
25. Interest payable by dealer.
26. Mode of recovery.
26A. [ Special mode of recovery. [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.]
27. Refund.
28. Remission.
- The State Government may, by rules, provide that in such circumstances and subject to such conditions as may be specified, a draw back, set off, or refund of the whole or any part of the tax paid in respect of any purchase of few materials under this Act for use by any dealer in the manufacture of goods in Tripura for sale, be granted to such dealer.29. Offences and penalties.
30. False statement in declaration.
- Whoever makes a statement in verification or declaration in connection with any proceedings under this Act which is false, and which he either knows or believes to be false, or does not believe to be true, shall, on conviction before a Judicial Magistrate, be punish able with simple imprisonment which may extend to six months or with fine which may extend to one thousands rupees, or with both.31. Cognizance of offence.
- No court shall take cognizance of any offence under this Act, or the rules made thereunder except with the previous sanction of the Commissioner.32. Composition of offences.
33. Disclosure of information by a public servant.
34. Maintenance of accounts.
- Every registered dealer or other on whom a notice has been served to furnish returns under sub-section (2) of section 8, shall keep a true account of taxable goods manufactured, made or processed by him or brought by him into Tripura from any place outside Tripura for the purpose of sale in Tripura, and of turnovers, and if the accounts maintained in the ordinary course do not, in the opinion of the Commissioner, enable him to apply a proper check on the returns furnished under the provisions of this Act, he may, require the dealer to sell by issue of cash or credit memo or keep such accounts in such form as he may, subject to anything that may be prescribed in that connection, direct.35. Powers to order production of accounts and power of entry and inspection.
36. Power to call for information.
- The Commissioner may, for the purposes of this Act-36A. [ Maintenance of Accounts by Carries. [Inserted by The Tripura Sales Tax ( Third Amendment) Act, 1984, w. e. f. 12.7.1984.]
- Notwithstanding anything contained in any other Act, any transporter, carrier of transporting agent operating its transport business in Tripura, shall maintain proper account of goods transported to or outside Tripura through it in the manner prescribed and shall on demand by the Commissioner be liable to furnish in the prescribed manner such information as the Commissioner may require relating to the transportation of such goods and shall also be bound to produce books of accounts for inspection and examination by the Commissioner.] [Substituted by The Tripura Sales Tax (Second Amendment) Act, 1981, w. e. f. 4.5.1981.]37. Restriction on movement.
38. Erection check-post.
38A. [ Disposal of seized goods. [Inserted by The Tripura Sales Tax ( Third Amendment) Act, 1984, w. e. f. 12.7.1984.]
38B. [ [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1996, w. e. f. 31.3.1996.]
For carrying out the purposes of section 38 every Transporter, Carrier or Transporting Agent operationg its transport buisness relating to taxable goods in Tripura shall be required to obtain a Certificate of Registration in the prescribed manner from the Commissioner of Taxes on payment of such fees as may be prescribed.]39. Bar of suits in Civil Courts and indemnity.
- No suit shall be brought in any Civil Courts to set aside or modify any assessment made or orders passed under ther provisions of this Act, and no prosecution, suit or other proceedings shall lie against officer of the State Government for anything in good faith done or intended to be done under this Act or the rules made thereunder.40. Power to take evidence on oath, etc.
- The Tribunal and the Commissioner shall, for the purposes of this Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit, in respect of the following matters :-41. Computation of the period of limitation.
- In computing the period of limitation prescribed for an appeal or revision, the day on which the order complained of was served and the time o requisite for obtaining a certified copy of such order, shall be excluded.42. Information to be furnished regarding change of business.
- If any dealer--43. Delegation of Commissioner's powers.
- The Commissioner may, subject to such restrictions and conditions as ] may be prescribed, delegate, by notification in the Official Gazette, any of his powers under this Act to any person appointed under sub-section (1) of e section 4 to assist him.44. Power to make rules.
| SI. No. | Description of the taxable goods | Rate of Tax |
| 1 | 2 | 3 |
| 1. | All arms including rifles, revolvers, pistolsand ammunition's for the same of real or fals, explosivematerials or things. | 13% |
| 2. | All clocks, time-pieces and watches and partsand accessories thereof. | 12% |
| 3. | Binoculars, telescopes and opera glasses. | 14% |
| 4. | Cigarette cases, lighters, parts &accessories thereof. | 20% |
| 5. | Cinematographic equipments including cameras,projectors and sound recording and reproducing equipments,lenses, films and parts and accessories required for usetherewith. | 20% |
| 6. | Dictaphones and other similar apparatus forrecording sound and spare parts thereof. | 15% |
| 7. | Iron and steel safes and almirahs. | 15% |
| 8. | (i) Motor cycles and motor cycles combinations,motor scooters, motorettes. | 4% |
| (ii) Tyres, tubes and spare parts of motorcycles, motor scooters, motorettes, helmet. | 10% | |
| 9. | (i) Motor vehicles including motor cars, motortaxi cabs, motor om nib uses, motor vans and motor lorries,chassis of motor vehicles, bodies built on chassis of motorvehicles belonging to others (on the turnover relating tobodies), all varieties of trailers and three wheelers by whatevernames known. | 4% |
| (ii) Competent parts of motor vehicles, articles(excluding batteries) adopted for use generally as parts oraccessories of motor vehicles and trailers and three wheelers. | 10% | |
| (iii) Tyres (including pneumatic tyres) andtubes ordinarily used for motor vehicles and trailers (whether ornot such tyres and tubes are also used for other vehicles) andthree wheelers. | 10% | |
| 10. | Batteries (excluding dry cells). | 10% |
| 11. | photographic and other cameras and enlargers,lenses, films and plates, paper and cloth and other parts andaccessories required for use therewith, xerow machine, photocopier, X-Ray Machine, photographic equipments and appliances andparts and accessories thereof, phot chemicals, album,photo-holders, photograph including in-frame and album. | 8% |
| 12. | Refrigerators, air conditioning plants, aircooler, air purifier, air refresher or air rectifier, washingmachine, water purifying products and appliances, vacuum cleaner,pollution treatment goods, parts and accessories of all the itemsmentioned. | 20% |
| 13. | Sound transmitting equipments includingtelephones and component parts thereof, fax machine, telexmachine, teleprinter and allied machine including parts andaccessories, cellular phone, mobile phones, pager, ear and headphones, inter communication or intercom sets and equipments withparts and accessories thereof. | 15% |
| 14. | Fireworks including coloured matches. | 20% |
| 15. | Upholstered furniture, sofa sets, dressingtables and furniture of all types made of timber, aluminium and/or iron and steel, plastic and allied materials includingfixtures and racks, doors and wondows made of plastic and alliedproducts. | 15% |
| 16. | Vaacuum flasks of all kinds (includingthermoses, thermic jugs, ice buckets or boxes, urns ans otherdomestic receptacles to keep food or beverages hot or cold) andrefils thereof. | 10% |
| 17. | Perambulatodrs, baby walker, push chair, hangingor rest seat or bed for babies. | 8% |
| 18. | (i) Carpets including durries, satranji, kalins,pilow carpet, carpet-bags, carpet sleeper, carpet sweeper, carpetcleaner, door-mat or rest-mat, foot-rest, foot-stool, steel-wooland allied products by whatever name known. | 20% |
| (ii) Jute and hemp produces. | 4% | |
| 19. | Foam rubber products, plastic foam products,fibre foam products or other synthetic foam products of everydescription including (i) sheets, (ii) cushions, (iii) pillowsand (iv) mattresses, seat, coir products blended with theproducts mentioned above. | 15% |
| 20. | (i) Mosaic tiles and chips | 12% |
| (ii) Ceramic tiles, glazed floor, roofing andwall tiles | 12% | |
| (iii) PVC (vinyl), asbestos, floor tiles, walltiles and flexible flooring materials | 12% | |
| (iv) Marble boulders or lumps, slabs, chips,dusts, floor tiles, wall tiles and other articles made of marbles | 12% | |
| (v) Articles made of mosaic, granite anddolomite | 12% | |
| (vi) Linoleum and laminate sheets such assunmica, formica, decalam and the like, products made of linoleumand lamination and blended with them. | 12% | |
| 21. | Perfumes, deodorants of all kinds, make-upmaterials and cosmetics of all varieties including (i) talcumand other powders for face and skin, (ii) snow and creams of alldescriptions and varieties, (iii) depilatories, (iv) blemishremovers and beauty milk and cleansing milk, (v) hair dyes andhair darken- ers, (vi) hair creams, (vii) hair spray, (viii)pomade, brilliantine and vaseline, (ix) alta, (x) lipsticks, (xi)nail polish, (xii) eyeliners, (xiii) eye tex, (xiv) rouge, (xv)bindi, (xvi) after shave lotions and creams, (xvii) hair tonicand hair lotions, toilet goods, toilet room and floor cleaner andrefresher products including disinfectant products known bywhatever name, stain remover, glycerin, ribon and band used forboth decorations and non-decoration, body message oil, mehendi,products for face wash and improver. | 15% |
| 22. | Aviation gasoline, aviation turbine fuel and allother varieties of fuel for air crafts. | 20% |
| 23. | Typewriters, tabulating machines, calculatingand duplicating machines and parts thereof. | 15% |
| 24. | (i) Wireless reception instruments andapparatus, transistor radios, radios and gramophone and theircomponent parts and records, accumulators, amplifiers and loudspeakers and spare parts and accessories thereof. | 12% |
| (ii) Television sets black & white and spareparts and accessories thereof. | 12% | |
| (iii) Television sets coloured and spare partsand accessories thereof, trolley, stand, seat, kits used for T.V. | 15% | |
| 25. | All electrical goods, instruments, apparatus,appliances and all such articles the use of which can not be hadexcept with the application of electrical energy including fans,lighting bulbs and tubes,generator, generator sets, inverters,heaters, mixture grinders, geysers, electrical earthen-wares andporcelain, and all other accessories and component parts eithersold as a whole or in parts. | 12% |
| 26. | (i) All varieties of tractors and buldozersincluding parts and accessories thereof. | 12% |
| (ii) Power tillers, parts and accessoriesthereof. | 8% | |
| 27. | Bicycles, rickshaw and cycle combinations andaccessories and parts thereof. | 7% |
| 28. | Bricks, brick-bats, jhama, metals, stone,boulder, gravel, ballast, stone chips, any other products orsub-products arising out of bricks or stone, tiles (kiln burnt)other than mosaic (masonry tiles). | 12% |
| 29. | Cement, articles made of cement and reinforcedcement concrete. | 8% |
| 30. | (i) Aluminium mass, lump, scraps, foils,extrusions, blocks, including aluminium wrap papers and foils,aluminium semis, circles, hoops, stips, bars, rods, flats, tube,wire, structures, angle, channels of all sizes, varieties andlengths and articles made of aluminium and hindalium. | 10% |
| (ii) Aluminium sheets. | 4% | |
| (iii) Brass circles, sheets, strips, rods,squares, flats and articles made of brass, bell metal, enamel andarticles made of bronze. | 10% | |
| (iv) Copper, lead, bronze and tin made circles,semis, sheet, hoops, strips, bars, rods, flats, wires, cubes,limp, channel of all sizes and varieties, articles made ofcopper. | 10% | |
| (v) Crockery and cutlery including knives, forksand spoons, articles made of glass, aluminium, hindalium, enamel,brass, bel-metal and copper used for any purpose what as over. | 12% | |
| (vi) Articles made of glass, glass sheets,plates, coloured glass, coolex glass, toughened glass, laminatedsafety glass, lintel glass, laboratory glass-ware, such as glasstube, jars and test tubes etc. | 12% | |
| (vii) All non-ferrous metal items, things andproducts which are not referred to above from Sl. (i) to (vi). | 10% | |
| 31. | Vegetable oils both edible and non-edibleincluding vanaspati or vegetable ghee but excluding mustard oil,rapeseed oil and admixture of mustard- oil and rapeseed oil. | 7% |
| 32. | Glassware, bottles and phials, funnels, globes,glass parts of lambs, sheets and plates, photo and other framesand mirors, fibre glass and its articles and products. | 12% |
| 33. | Leather goods of all varieties and footwear ofall descriptions[.......] [[Omitted by The Tripura Sales Tax (Ninth Amendment) Act, 2000,w. e. f. 27.7.2000.]] | 8% |
| 34. | (i) Scented sticks (agarbati) and dhup. | 8% |
| (ii) Matches and candles. | 8% | |
| 35. | (i) Disposable diapers (nappy), sanitary towels,sanitary napkins and belt-less napkins and tampous. | 12% |
| (ii) Surgical Dressing which expressions shallinclude adhesive plaster, dressing gypsonal, plaster of paris andbandage, surgical cotton, absorbent cotton, volroc pop bandage,gauze, wadding gauge, lint and wool paultries and similararticles impregnated or coated with pharmaceutical substances putup in forms or packing for surgical purpose. | 12% | |
| (iii) Pharmaceutical and surgical products ofplastic and rubber including gloves, aprons and caps. | 12% | |
| (iv) Instruments and appliances used in medical,surgical, dental or veterinary sciences including scientigraphicapparatus, other electro medical apparatus and sight testinginstruments including op- thalmoscope, otoscope, laryngoscope,retinoscope, binocularlaupe, parts and accessories thereof (otherthan those specified else where in this schedule), hearing aidsand appliances, clinical apparatus and articles used for clinicalpurpose, diagnostics equipment- apparatus and chemicals, X-Rayfilm. | 12% | |
| (v) Ayurvedic, Homoeopathic, and Unani medicineswhich are sold in patent and in brand name. | 8% | |
| (vi) Medicines and drugs other than thefollowing :-- | 8% | |
| (a) Antimalaria drugs viz. Quinine in powderform, quinine in pills (but not sugar coated ), quininealkaloide, salt of quinine, cinchona and Chloroquine group ofdrugs, e.g. Nivaquine, Reschochin and Camoquine whether insolution or in powder or in tablet form, Paludrine and Daraprim. | ||
| (b) Anti-Kala-azar drugs viz. Urea Stibamine andPentamidine Isothinote and O.R.S. and saline sets. | ||
| (c) Vaccine, viz. small pox vaccine, choleravaccine and T. A.B. vaccine. | ||
| (d) Ayurvedic, Homoeopathic, and Unani medicinesexcept when sold in patent name or brand name. | ||
| (e) Medicine and drugs for lapsory patients. | ||
| 36. | Paints, colours, laquers, and varnishesincluding glue, polish, tupentine, enamels, blue in powder andliquid form, indigo including coaltar and lime, pigments, paintremover, gypsum of all kinds, plaster of paris, plaster-cast, 15%bleaching sub stances in any form by whatever name known. | 12% |
| 37. | Brushes, sand papers and other abrasives bywhatever name known. | |
| 38. | (i) Ply wood, straw board, hard or soft board,pulp boads, art boards, card boards, corrugated boards, fibresheet, butten board, leath- erboard, insulating board, particlebound black board, paperboard, mill board, woodenboard, boardused for binding, game boards made of any materials paste board, | 15% |
| (ii) Curbon paper, stencil paper, cyclostylingpaper, water proof paper, PVC coated paper, coloured paper, ofall kinds, cigarette tissue paper, chromo coated paper, carlidgespaper, cello phone paper, wall paper, wall coverings, machinepaper, clean and tissue paper for any purpose, computer paper,zerox paper, duplicating paper, thermal paper, papers known bywhatever name and description except writing white papers. | 12% | |
| (iii) Ink of all kinds including lethographicprinting and duplicating ink, type-writing ribbons, stam pad, butexcluding writing ink. 12% | ||
| (iv) Geometrical and mathematical instrumentsand boxes, scientific equipments, pen-stand, pin-cushion, watersponges. | 10% | |
| 39. | Premeralds, rubies, real pearls and sapphires,synthetic or artificial precious stones, pearls artifical andcultured, other categories of stones including diamond, gold andgold ornaments, silver and silver ornaments. | 2% |
| 40. | Rubber products excepts condom including rubbersheets and elastic products. | 12% |
| 41. | Sewing machines, knitting machines and parts andaccessories thereof. | 12% |
| 42. | Soap of all varieties including toilet soaps,saving soap, medicated soap, soft soap, liquid soap, soap chipsor flakes, powdered soap, of any other description anddetergents. | 12% |
| 43. | Stainless steel products. | 14% |
| 44. | (i) Sanitary fittings, water supply materials,parts and accessories thereof. | 15% |
| (ii) Water filter, parts and accessoriesthereof. | 12% | |
| 45. | Hair oil : Explanation : Hair oil : shall meanany oil which is sold in packed containers to be used as hairoil, or any kind of oil which had been subjected to processingfor being used as hair oil. | 12% |
| 46. | Shaving set including safety razor and blades. | 10% |
| 47. | Toothpaste, tooth powder and other dentrifices,tooth brushes, mouth washes and deodorants. | 8% |
| 48. | Powerdered or condensed milk, whether skimmed ornot, whether mixed with any other substances or not, sold undervarious trade names and description, such as Milkmaid brandcondensed milk, Nestomalt, Nespray, Lactogen, Eleden, Horlicks,Malted Milk, Glaxo, Ostermilk and Gate Milk, Klim, Milo, Lemine,Anchor, Life-Guard, Moloy, Oak, Ovaltine or any other name ofdescription whatsoever and ghee, butter, cheese and cream,dietary supplements for veterinary use. | 8% |
| 49. | Food and drinks made of cereal etc. sold intinned, bottled, packed and sealed container having whatsoevertrade name, condiment, yeast, articles of food and drinks sold inpacked container powders for food drinks having cocoa orchocolate and malt as major ingredients, sold under various tradenames and descriptions such as Bournvita, Tono or any other nameor description whats over, tea, coffee, pickles, sauce, jam,jellies, fruit concentrates, fruit juice whether tinned packed orotherwise. | 8% |
| 50. | All varieties of lozenges, including any term oflozenges made or processed in pan or cooker, hard boiled sugarconfectionery toffee, caramels, chocolates, chocolate bar withbrand name (e.g. Cadbury's chocolates, Sathe's chocolate) andwithout brand names and gelatine product known as cough lozengesor jujubes and sweet gums such as chewing gums, hard boiled sugarcubes, honey sold in packed, bottled or sealed container, toffeeand candy whatsoever its brand name (e.g. palm candy, Halls,Hajmola, Swad etc), sweet sold in sealed container. | 8% |
| 51. | Ready made garments,hosiery goods, woolengarments including socks of all varieties and description[......] [[Omitted by The Tripura Sales Tax (Ninth Amendment) Act, 2000,w. e. f. 27.7.2000.]] | 6% |
| 52. | Biscuits and cakes of all kinds whether tinned,packed or otherwise, ice, ice-candy, ice-cream, ice-food, kulfiof whatsoever names and description, pastries. | 8% |
| 53. | Dry or preserved fruit, that is to say any fruitor edible part of fruit that has undergone full or partialdehydration or any other preserving process, including almond,khasta badam, pistachio, nut, chilgoza or neoza, apricot,alubukhra, cashew nut, walunt, fig, raism (locally known askismis, mona- cca ) and date (locally know as khajur, zehedi orsohera) but excluding any fruit which is oilseed as defined insection 14 of the Central Sales Tax Act, 1956 (Act 74 of 1956). | 12% |
| 54. | Electroplated nickel or silver or German silveror anodised goods. | 20% |
| 55. | Articles made of or inlaid with ivory. 20% | |
| 56. | (i) All machineries and spare parts thereof, allkinds of weighing machine, measuring tapes and sticks. | 10% |
| (ii) Pumpsets, sprayer and spare parts thereof. | 4% | |
| 57. | Polythene, plastic, celluloid, back lite andallied or similar goods and ropes of all varieties and itsproducts. | 8% |
| 58. | Ladies hand bags, purses, all type of bags madeof leather plastic, foam and similar other materials. | 10% |
| 59. | Articles such as trunk, suitcase and boxes usedfor any purpose whatsoever. | 10% |
| 60. | Asbestos sheets and asphalt sheets. | 10% |
| 61. | Petromax, stoves, cookers, lamps, lanterns,parts and accessories thereof. | 8% |
| 62. | Timber other than fire wood. | 10% |
| 63. | Locks, padlocks and keys. | 8% |
| 64. | Shoe polish, shoe cream and shoe brush. | 8% |
| 65. | (i) Dyes and chemicals including bleachingpowder, sulfur, ferric- alum, baking powder, caustic soda,bentonite powder, boric powder, custard powder, ammonia, foodcolour, and essence. | 10% |
| (ii) Insect-killer, remover or repellentproducts for non-agricultural use (e.g.- mosquito coil, mattablet, drop, oil, spray, Laxman Rekha, Goodnight mat, Hotline)by whatsoever names and description including machine andequipments for their applications. | 10% | |
| 66. | Torch light, bulb, parts and batteries thereof. | 8% |
| 67. | Pipes of all varieties including RCC spun pipeand fittings of pipes. | 15% |
| 68. | Spirituous medicinal preparations (under anypharma-copaedia) con-tainting more than 12 per cent by volume ofalcohol (but other than those which are declared by the StateGovernment by notification in the Official Gazette to be notcapable of causing intoxication) | 8% |
| 69. | Motor spirit (except diesel oil and internalcombuston oil other than petrol) | 20% |
| 70. | Lubricants. | 12% |
| [* [[Omitted '71' by The Tripura Sales Tax (Tenth Amendment) Act, 2001,w. e. f. 31.8.2001.]] | * | *] |
| 72. | Superior kerosene not ordinarily used asinternal combustion oil. | 5% |
| 73. | Petroleum coke, petroleum gas, natural gas,cooking gas, ovens and accessories thereof, oxygen gas, acetylenegas, gas welding rods, parts and accessories thereof, graphite,gas cylinder, ammonia gas, freon gas, fluorine gas. | 12% |
| 74. | All other products obtained as derivatives ofpetroleum and/or natural gas including naphthalene ball, cube andpowder, camphor, bitumen. | 8% |
| 75. | Aerated water, distilled water, mineral water orwater sold in bottles or sealed containers, non-alcoholic softdrink and cold drink, beverage. | 12% |
| 76. | (i) (a) Iron and steel, i.e. to say-pig iron andcast iron including (ingot moulds, bottom plates), iron scrap,cast iron scrap, runner scrap, steel scrap and iron skull scrap. | 4% |
| (b) Steel semis (ingots), slabs, blooms andbillets of all qualities, shale's and sizes. | 4% | |
| (c) Steel bars, tin bars, sheet bars, hoebarsand sleeper bars. | 4% | |
| (d) Steel bars (rounds rounds, rods, squares,flats, octagons and hexagons, plain and ribbed or twisted, incoil form as well as straight lengths) ; | 4% | |
| (e) Steel structure ls (angles, joists,channels, tees, sheet piling sections, Z sections or by any otherrolled sections) ; | 4% | |
| (f) Sheets, hoops, strips and skelp both blackand galvanised, hot and cold rolled, plain and corrugated, in allqualities in straight lengths and in coil forms, as rolled and inrivetted conditions ; | 4% | |
| (g) Plates both plain and chequered in allqualities ; | 4% | |
| (h) Discs, rings, forgings and steel castings ; | 4% | |
| (i) Tool, alloy and special steel of any of theabover categories ; | 4% | |
| (j) Steel melting scrap in all form includingsteel, skull, turnings and bornings; | 4% | |
| (k) Steel tubes, both welded and scamless, ofall diameters and length, including tube fittings ; | 4% | |
| (l) Tin-paltes, both hot dipped and eledctrolyicand tin-free plates ; | 4% | |
| (m) Fish plates bars, bearing plate bars,crossing sleeper and pressed steel sleepers, rails-heavy andlight crane-rails ; | 4% | |
| (n) Wheels tyres, axles and wheeles sets ; | 4% | |
| (o) Wire rods and wires-rolled, drawn,galvanized, aluminised, tinned or coated such as by copper ; | 4% | |
| (p) Defectives, rejects, cuttings or end piecesof any of the above categories; | 4% | |
| (ii) Hardwares, iron nettings including expandedmetal, grills, tools and implements ; | 8% | |
| 77. | Coal, coke, and coal gas. | 4% |
| 78. | Crude oil | 8% |
| 79. | Cardamom, cinnamon, clove, cumin seed locallyknown as Jeera and all spices sold in tinned, packed, bottled andin sealed containers. | 12% |
| 80. | Umbrella and component parts and accessoriesthereof. | 8% |
| 81. | Tarpaulin, rain coat, products of water proofcloths, rexine and PVC Cloths and its products, canvas products,holdall. | 12% |
| 82. | Acid | 8% |
| 83. | Playing cards, greeting cards, invitation cardand visitors card (both blank and printed), humour card, picturecard, picture posts card. | 12% |
| 84. | Lottery tickets. | 10% |
| 85. | All spectacles, frame and parts of spectacles,sun-glass, goggles, contact lenses including kits thereof. | 12% |
| 86. | Betel Nut locally known as supari, Scentedsupari, jarda, katha, pan masalla by whatever name called. | 8% |
| 87. | Toys costing above Rs. 50/- (excluding toys madeof clay). | 8% |
| 88. | Fire fighting equipments and devices includingfire guard and equipments. | 12% |
| 89. | VCP, video cassette recorder, video cassette,tapes and parts and accessories thereof, tape deck, audiocassettes, audio cassette recorder, player, changer, producer,video game equipments and articles | 15% |
| 90. | Noodles, vermicelli, spaghetti and soyabeanproducts, cornflakes, laggagne, potato chips sold in packed form. | 8% |
| 91. | Soft drink powder, tablets, crystals orconcentrate in liquid form which non alcoholic beverages areprepared. | 12% |
| 92. | Computer, computer games, component parts andaccessories thereof and computer consumables, computer software'sincluding peripheral wquipments (e.g.- u.p.s. system etc. | 4% |
| 93. | Liquor (both India made foreign liquor andcountry liquor) | 20% |