Amendment status not verified — confirm the current text below against the official source.
Inserted by The Tripura Sales Tax ( Fourth Amendment) Act, 1987, w. e. f. 12.5.1987. Liability to tax and ex- e m p t i o n from tax. 6 (2) If the State government is of opinion that it is necessary or expe- dient so to do for increasing the production of goods or for protection or encouragement of industry within the state, it may, by notification in the Official Gazette subject to such restrictions and conditions, exempt from payment of tax, either in whole or in part the sale of any taxable goods or class of taxable goods or any dealer or class of dealers for such period as may be specified therein. (3) Subject to such restrictions and conditions as may be prescribed, the State Government may make an exemption, or reduction in rate, in re- spect of any tax payable under this Act on the sales of any taxable goods to such person or class of persons as may be prescribed. (4) Where exemption from the levy of tax under this Act on any sale of taxable goods is claimed by dealer under the provisions of this sec- tion the burden of proof shall lie on such dealer and the Commission may require the dealer to substantiate the claim in the manner prescribed. 1[(5) If any dispute or question regarding payment of tax arises, the matter shall be referred to the Commissioner whose decision thereon shall be final . 2[3A. Tax on the transfer of property in goods involved in the execution of works contract- Notwithstanding anything contained elsewhere in this Act, any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works-contract shall be deemed to be a sale of those goods by the person making the transfer and shall be liable to be taxed at the rate specified in column 3 of the Schedule : Provided that in respect of any such transfer only so much value of the goods involved in the works-contract which has actually been paid to the dealer during the period, shall be taken into account for determining the turnover for that period.