https://www.taxtmi.com/caselaws?id=189692 Stone chips imported into Tripura were held taxable under the Tripura Value Added Tax Act, 2004 because the commodity was not shown to be exempt and could be covered by the residuary taxable entry. However, the assessment and notices were unsustainable insofar as they were founded only on import into India, since the charging provision and Article 286 bar State taxation of transactions in the course of import. The proceedings based solely on import were therefore set aside, while the authority was left free to act, if otherwise permissible, in relation to any subsequent intra-State sale. en-us Mon, 21 Jul 2014 00:00:00 +0530 Tue, 17 Jan 2017 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189692 Stone chips imported into Tripura were held taxable under the Tripura Value Added Tax Act, 2004 because the commodity was not shown to be exempt and could be covered by the residuary taxable entry. However, the assessment and notices were unsustainable insofar as they were founded only on import into India, since the charging provision and Article 286 bar State taxation of transactions in the course of import. The proceedings based solely on import were therefore set aside, while the authority was left free to act, if otherwise permissible, in relation to any subsequent intra-State sale. Case-Laws VAT and Sales Tax Mon, 21 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189692