Court Rules Petitioner Lacked Intent to Sell Locally in Tripura; Input Tax Credit Under VAT Laws Denied.

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....Input tax credit - intention of a party has to be judged from its action - the petitioner has been selling almost all its produce outside the State of Tripura. - no hesitation in holding that it was not the intention of the petitioner, while setting up the plant, to sell the produce in Tripura - HC....