Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 41(1)] [Section 41] [Entire Act] State of Tripura - Subsection Section 41(1)(ii) in Tripura Value Added Tax Act, 2004 (ii)where such sale or purchase takes place in the course of import of goods into the territory of India or export of goods out of the territory of India.