Section 6(4) in Tripura Value Added Tax Rules, 2005
(4)Inadmissibility of [invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] for input tax credit in certain cases. - Any claim by a dealer for input tax credit shall not be admissible if he accepts from any dealer or person invoice or invoices -(a)which has not been duly obtained from a registered dealer against a bonafide transaction;(b)which has not been issued in accordance with the prescribed format in original giving full particulars therein;(c)which has been issued by a dealer whose certificate of registration has been cancelled under sub-section (7) of section 19 or suspended under sub-section (8) of section 19 of the Act and the invoice/ invoices have been issued during the period under such suspension or after cancellation.(d)which does not show the amount of tax charged separately.
