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[Cites 0, Cited by 0] [Section 6(5)] [Section 6] [Entire Act]

State of Tripura - Subsection

Section 6(5)(i) in Tripura Value Added Tax Rules, 2005

(i)Where on account of loss of any [invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] due to theft or destruction by fire or by natural calamity, a dealer is not in a position to substantiate his claim in terms of clause (vi) of sub-section (6) of section 10, and where he claims an order of the Commissioner to exempt him from furnishing such [invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).], such dealer may, ordinarily within three months from the date of theft, fire, natural calamity as the case may be, make an application in writing to the Commissioner requesting him to pass an order in this matter.