https://www.taxtmi.com/caselaws?id=189706 Import of stone chips from Bangladesh into Tripura was not taxable under the TVAT Act because the goods were not shown as a specific scheduled item and, in any event, fell within the residuary entry for unspecified goods. Tax could not be imposed on import transactions in the course of import into India because Article 286 bars such levy. Accordingly, the assessment order and notices founded on import were quashed, while the Department was left free to examine any later intra-State sale in Tripura in accordance with law. en-us Thu, 10 Mar 2016 00:00:00 +0530 Tue, 17 Jan 2017 20:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189706 Import of stone chips from Bangladesh into Tripura was not taxable under the TVAT Act because the goods were not shown as a specific scheduled item and, in any event, fell within the residuary entry for unspecified goods. Tax could not be imposed on import transactions in the course of import into India because Article 286 bars such levy. Accordingly, the assessment order and notices founded on import were quashed, while the Department was left free to examine any later intra-State sale in Tripura in accordance with law. Case-Laws VAT and Sales Tax Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189706