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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

State of Tripura - Subsection

Section 10(1)(e) in Tripura Value Added Tax Act, 2004

(e)Tax paid in excess of 4% on petroleum products used as fuel (other than petrol, Aviation Turbine Fuel and diesel and other fuels when used as fuel in production of taxable goods or captive power is to be entitled for input credit. However, no input tax credit will be given if petroleum product is used as fuel in motor vehicle.