https://www.taxtmi.com/caselaws?id=189533 Input tax credit under the Tripura Value Added Tax Act, 2004 was confined to tax paid or payable under that Act on intra-State transactions, so it could not be set off against Central Sales Tax paid on inter-State sales. The HC reiterated that Section 10's exclusionary language did not permit extension of the credit to CST liabilities. It also treated the fresh writ petition as an impermissible attempt to reopen an issue already finally decided in the earlier judgment, noting that the petitioner's proper course, if so advised, was to pursue the available appellate remedy on the character of the transactions. en-us Thu, 09 Apr 2015 00:00:00 +0530 Wed, 11 Jan 2017 20:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189533 Input tax credit under the Tripura Value Added Tax Act, 2004 was confined to tax paid or payable under that Act on intra-State transactions, so it could not be set off against Central Sales Tax paid on inter-State sales. The HC reiterated that Section 10's exclusionary language did not permit extension of the credit to CST liabilities. It also treated the fresh writ petition as an impermissible attempt to reopen an issue already finally decided in the earlier judgment, noting that the petitioner's proper course, if so advised, was to pursue the available appellate remedy on the character of the transactions. Case-Laws VAT and Sales Tax Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189533