Section 52(7) in Tripura Value Added Tax Rules, 2005
(7)If the Superintendent of Taxes considers it necessary so to do, he may specify the period on the Form XXVI so issued by him, for which it will be valid and may also specify thereon the name of the railway station, steamer station, post-office, airport or any other notified place referred to in sub-rule (1) in respect of which only such form may be used by a dealer.
