Supreme Court Allows State's Appeal in Sales Tax Case, Upholding Validity of Tax Deduction at Source Rule. Rule 3A(2) of Tripura Sales Tax Rules, 1976 Held as Machinery Provision Under Section 44 of Tripura Sales Tax Act, 1976, Not Ultra Vires, as Transfer of Right to Use Goods Constitutes Taxable Sale.
24 Mar 2023The dispute arose from the State of Tripura's appeals against the Gauhati High Court's judgment declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1...




