In exercise of the powers conferred by first proviso of clause (b) of sub-section (1) of Section 3 of the Tripura Value Added Tax Ordinance, 2005 (Tripura Ordinance No. 1 of 2005), the State Government hereby specifies the rates of tax of the items listed in schedule 11(d) of the Ordinance which are kept outside Value Added Tax (VAT) and taxable at the first point of sale within Tripura as under :
This will take effect from the 01 April, 2005.