![Tripura Sales Tax Rules](/wp-content/uploads/2023/03/MicrosoftTeams-image-882-440x293.png)
“Rule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax”: Supreme Court upholds validity
Supreme Court said that merely providing the mode or machinery/mechanism for recovery of tax payable by the transferer/supplier from buyer deducting tax at source and depositing the same with Revenue cannot be said to be ultra vires to Tripura Sales Tax Act and Rules.