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<h1>Petitioner's Challenge to Sales Tax Levy Dismissed, Delivery Expense Deduction Claim Rejected</h1> <h3>Nripendra Kumar Deb Versus State of Tripura and Others</h3> The court dismissed the petitioner's challenge against the levy of sales tax on supplies to the Public Works Department, holding the supplies as sales ... - The petitioner, a brick manufacturer and supplier, challenged the levy of sales tax on supplies made to the Public Works Department. The court held that the supplies were sales exigible to tax under the Tripura Sales Tax Act, 1976. The petitioner's claim for deduction on expenses related to delivery was rejected. The writ petitions were dismissed.