https://www.taxtmi.com/caselaws?id=268874 Section 28 of the Tripura Sales Tax Act, 1976 operates only as an enabling provision for drawback, set-off or refund on tax paid on raw materials used in manufacture; it does not by itself confer an automatic refund right. Rule 37 of the Tripura Sales Tax Rules, 1976 further restricts the concession to small-scale industrial units and to raw materials specifically notified by the State Government. Because the notification covered paraffin wax and not aluminium wire, the claimed refund on aluminium wire could not be granted, and the writ petition failed. en-us Thu, 13 Nov 2014 00:00:00 +0530 Wed, 02 Dec 2015 23:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268874 Section 28 of the Tripura Sales Tax Act, 1976 operates only as an enabling provision for drawback, set-off or refund on tax paid on raw materials used in manufacture; it does not by itself confer an automatic refund right. Rule 37 of the Tripura Sales Tax Rules, 1976 further restricts the concession to small-scale industrial units and to raw materials specifically notified by the State Government. Because the notification covered paraffin wax and not aluminium wire, the claimed refund on aluminium wire could not be granted, and the writ petition failed. Case-Laws VAT and Sales Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268874