Section - 5(1) of the Tripura Sales Tax Act, 1976.

Provides that no dealer shall carry on business in taxable goods unless he has been registered and possesses a certificate of registration.


All dealers in Tripura who sell taxable goods are required to register themselves under the Tripura Sales Tax Act & Rules , 1976 and obtain a registration certificate . For this, an application in a prescribed proforma (Form III for registration under Tripura Sales Tax Act and Form A for registration under Central Sales Tax Act ) shall be submitted along with court Fee Rs. 25/- to the Superintendent of Taxes of the Charge in whose jurisdiction his business falls. Thereafter, the application is scrutinized manually and followed by on - site inspection by the Sales Tax Inspector. After the department is satisfied with the validity of the applicant, the dealer may be asked to deposit the security of specified amount to ensure proper realisation of the Sales Tax or other dues. On submission of security a certificate is issued to the dealer as per proforma IV for registration under Tripura Sales Tax (TST) Act and proforma "B" for registration under Central Sales Tax (CST) Act. Each certificate shall bear a number and distinctive registration mark.




A copy of Schedule of the Tripura Sales Tax Act, 1976 is enclosed.




Section 13(1) of the Tripura Sales Tax Act, 1976 provides if the Commissioner , in the course of any proceedings under this Act is satisfied that any dealer :-

(a) has without reasonable cause , failed to furnish the return which he was required to furnish under section 8 or

section 11, or has without reasonable cause, failed to furnish it within the time allowed and in the manner

required , or

(b) has without reasonable cause, failed to comply with a notice under sub-section (2) or section 9, or

(c) has concealed the particulars of his turnover or deliberately furnished inaccurate particulars of such turnover,


(d) has evaded in any way the liability to pay tax, he may direct that such dealer shall pay by way of penalty , in

addition to the tax payable by him, a sum not exceeding one and a half times that amount (but which shall not

be less than 10% of that amount).


Explanation :- For the purpose of this section, a proceeding for assessment under section 9 of the Act.



Section 13(2) of the TST Act,1976 provides that No order under sub-section (1) shall be made unless the dealer has been given a reasonable opportunity of being heard.


Section 13(4) of the TST Act, 1976 provides that the penalty payable under this section shall be paid by such date as may be specified in the notice of demand and, where no such date is specified, it shall be paid within thirty days of the service of the notice.

Besides following are the offences as per provisions of Section 29(1) of the TST Act,1976, whoever :-

(1) Carries on business as a dealer and acts in contravention of any of the provisions of this Act; or

(2) fails, without reasonable cause, to submit in due time any return as required by or under the provisions of this Act,

or submits a false return; or

(3) fails,when required by or under the provisions of this Act to keep accounts of records of sales; or

(4) fails , when required by or under the provisions of this Act to produce any accounts, evidence or documents or to

furnish any information; or

(5) fails or neglects to comply with any requirement made of him under the provisions of this Act; or

(6) knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information; or

(7) fraudulently or wilfully evades the payment of any tax due under this Act, or conceals his liability to such tax ;or

(8) fails to pay within the time allowed any tax assessed or any penalty levied on him;or

(9) Prevents or obstructs inspection or entry by an officer acting under the provisions of this Act; or

(10)Prevents or obstructs any Officer-in-charge of check post or barrier from making any entry or inspection of goods or

in intercepting , detaining or searching any vehicle or boat carrying goods; or

(11)demands or charges from any purchaser Sales Tax as such at a rate higher than that payable under the provisions of

this Act; or

(12)aids or abets any persons in the commission of any offences specified in clauses (1) to (11) ;

shall, conviction before a Judicial Magistrate and in addition to any tax including interest if any or penalty or both

that may be due from him, be punishable with imprisonment which may extend to six months or with fine not

exceeding fifty rupees during the period of continuance of the offence.

However, as per provisions of Section 32 of the TST Act, 1976 may be compounded as under :-

(1) Subject to such conditions as may be prescribed , the Commissioner may, either before or after institution of criminal proceedings under this Act, accept from the person who has committed or is reasonable suspected of having committed an offence under this Act or the rules made thereunder , by way of composition of such offence

(a) Where the offence consists of the failure to pay , or the evasion of, any tax recoverable under this Act, in

addition to the tax including interest if any or penalty or both so recoverable, a sum of money not exceeding

one thousand rupees or double the amount of the tax recoverable, whichever is greater, and


(b) in any other case a sum of money not exceeding one thousand and rupees in addition to tax recoverable.





Under Section 8(1) of the Tripura Sales Tax Act, 1976 provides that every registered dealer shall furnish such retruns of his turnover by such dates and to such authorities as may be prescribed.

Section 15 of the Tripura Sales Tax Rules, 1976 provides that every registered dealer shall furnish returns of turnover of taxable goods under section 8 to the Superintendent in Form VI.


In order to function smoothly of taxes work in the Taxes Organisation all dealers are classified into one of the following categories depending upon the amount of Sales Tax deposited by them in the previous year.



Category of the Dealer Amount of Sales Tax Deposited.

"AA" More than Rs. 2,00,000/-

"A" More than Rs. 60,000/-

Less than Rs. 2,00,000/-

"B" More than Rs. 30,000/-

Less than Rs. 60,000/-

"C" Up to Rs. 30,000/-


Every registered dealer having "AA" category is required to submit their returns monthly and all other registered dealers are required to submit their returns quarterly in Form VI to the concerned Superintendent of Taxes.

Section 8(4) of the Tripura Sales Tax Act, 1976 provides that no return submitted under this section shall be valid unless it is accompanied by a treasury receipt showing payment of the tax due as provided in sub-section (2) of

Section 24.

Sub-section (2) or Section 24 of the TST Act, 1976 is reproduced below :-

" Before any registered dealer furnishes the returns required by sub-section(1) of Section 8, he shall in the prescribed manner, pay into a Government treasury the full amount of tax from him under this Act on the basis of such returns , and shall furnish along with the returns a receipt from such treasury in token of payment of such tax."





This matter is not related to the Taxes Organisation.





Almost all goods coming to Tripura from any places of outside Tripura for sale come via road and crosses Choraibari , where the Sales Tax Department has permanent check post. A small fraction of goods comes through Railways or through Indian Airlines.

Section 37(1) of the Tripura Sales Tax Act, 1976 provides that no person shall take delivery or transport from any railway station, airport, post office or any other places whether of similar nature or otherwise, notified in this behalf by the State Government , any consignment of taxable goods exceeding such quantities and except in accordance with such conditions as may be prescribed.

In this connection, Rule - 45 of the Tripura Sales Tax Rules, 76 provides that no person, other than a registered dealer , shall take delivery of or transport from any railway station, Post Office, Airport ( business place of any transporter, carrier or transporting agent) or any other place whether of similar nature or otherwise in Tripura any consignment of taxable goods despatched from outside Tripura, except certain specified quantities . Thus normally only a registered dealer is supposed to import taxable goods from outside Tripura.

In order to obtain delivery of goods imported, from the transporters, the registered dealer has to obtain a permit from the concerned Superintendent of Taxes after submitting a writing declaration in Form-XVIII. The dealer is required to XVIII to the concerned transporter for the purpose of getting delivery of taxable goods, as the transporter is under legal obligation as per provision of Rule - 64 A (3) of Tripura Sales Tax Rules, 1976 not to deliver any taxable goods without obtaining such permits in Form- XVIII.


Dealer fills up the permit form -XVIII(in triplicate) giving the information mentioned in the form -XVIII along with proof and produce the same to the Superintendent of Taxes for permit. Superintendent of Taxes on being satisfied about the correctness of the statement made and particulars contained in the form issues permit by countersigning these documents. Two copies of the Form-XVIII are given back to the dealer & third copy is retained by the Superintendent. Dealer gives one copy of this permit to the Superintendent of Taxes of Choraibari Check Post while bringing taxable goods into the state or in the case the transporter goods under permit Form-XXIV, the dealer submits this form to the transporter for release of goods.

Whenever it is not possible for the dealer to provide details of consignments of taxable goods dealers obtain an open permit in Form XVIIIA in triplicate from the concerned Superintendent of Taxes . Superintendent of Taxes keeps records of all such forms issued to the dealers. The dealer before transporting any consignment of taxable goods into the State fills up this form and present it to the Superintendent of Taxes posted in the Choraibari Check Post. Superintendent of Taxes after being satisfied that the Form XVIIIA has been duly filled in, shall allow the movement of such taxable goods mentioned in the said form if such goods conform to the description given therein. Superintendent of Taxes retains the third copy and returns other two copies to the dealer on which he shall endorse the date on which the consignment is transported and shall sign, seal and date such endorsement. The concerned Superintendent of Taxes at the time of obtaining further supply of the said form or within one month from the date of aforesaid endorsement , whichever is earlier and the duplicate copy is retained by the dealer. The Superintendent of Taxes at the check post forward the third copy of form-XVIIIA retained by him to the appropriate Superintendent of Taxes at the end of every month.

As regards export for goods from Tripura, the dealer is required to submit declaration in Form - XVIII B and obtain permit.

All these permit Forms XVIII,XVIIIA or XVIIIB are numbered. Every charge maintains form wise forms received , issued and utilised registers. Every charges also maintains dealer/transporter wise forms issued and utilised.




There is no procedure in the Taxes Organisation for filing complaints.



Addl.Commissioner of Taxes,

Government of Tripura,Agt.



Published in the






Agartala, Thursday,December 1,1994 A.D.

Agrahayana 10, 1916 S.E.





Government of Tripura

Law Department


No.F.10(15)-Law/Leg/94 Dated,Agartala,the 14th November, 1994.



The following Act of the Tripura Legislative Assembly, received the assent of the Governor on the 5th November, 1994 and is hereby published for general information m :-



Tripura Act No. 5 of 1994.










Further to amend the Tripura Sales Tax Act, 1976

1. Short Title and commencement :-

(1) This Act may be called the Tripura Sales Tax

(Fifth Amendment) Act, 1994.

(2) It extends to the whole of Tripura.

(3) It shall come into force at once.

2. Amendment of Section 2 :-


In Section 2 of the Tripura Sales Tax Act, 1976(hereinafter referred to as the Principal Act) after sub-clause (iii) of clause (o), a new sub-clause (iv) shall be inserted , namely :-


"(iv) the altering ornamenting , finishing , furnishing , improving or otherwise processing or adopting of any goods."

3. Insertion of new Section 3AA.

After Section 3A of the Principal Act, the following section shall be inserted namely :-


"3AA Deduction of tax at the time of payments.

Any person responsible for paying any sum to any person liable to pay tax under section in 3A of the Act, shall at the time of credit of such sum to the account of the person or at the time of payment thereof in cash or by issue of a cheque or draft or any other mode , deduct such amount towards sales tax as may be prescribed."

4. Amendment of the schedule :-

In the Principal Act, for the existing SCHEDULE and all the entries contained therein , the following SCHEDULE and entries shall be substituted namely :-












Sl.No. Description of the taxable goods Rate of Tax.


1 2 3


1. All Arms including Rifles,Revolvers, Pistols and ammunitions for the same. 13%

2. All clocks, time-pieces and watches and parts and accessories thereof. 15%

3. Binoculars,Telescopes and Opera Glasses. 14%

4. Cigarette Cases, Lighters, parts and accessories thereof 20%

5. Cinematographic equipment including Camesras,projectors and sound recording and

reproducing equipment, lenses, films and parts and accessories required for use therewith. 20%

6.Dictaphones and other similar apparatus for recording sound and spare parts thereof . 15%

7. Iron & Steel Safes and almirahs. 15%

8. (I) Motor Cycles and Motor Cycles combinations, Motor Scooters , Motoretts. 6%

(ii) Tyres,Tubes and spare parts of Motor Cycles, Motor Scooters Motorettes. 10%

9 (I) Motor vehicles including Motor cars , Motor Taxi cabs ,Motor Omnibuses, Motor Vans and

Motor Lorries, Chassis of Motor .Vehicles, Bodies built on Chassis of Motor Vehicles

Belonging to other (on the turnover relating to bodies), all varieties of trailers and three

Wheelers by whatever names known. 6%

(II) Component parts of Motor Vehicles, articles (excluding batteries) adopted for use generally

as parts or accessories of Motor Vehicles and trailers and three wheelers. 10%

(III) Tyres(including Pneumatic Tyres) and tubes ordinarily used for motor vehicles and

trailers (whether or not such tyres and tubes are also used for other vehicles) and three

wheelers. 10%

10 Batteries (excluding dry cells). 10%

11. Photographic and other cameras and enlargers, lenses films and plates, paper and cloth and other

parts and accessories required for use therewith. 20%

12 Refrigerators and air conditioning plants and component parts thereof. 20%

13 Sound transmitting equipment including telephones and component parts thereof. 15%

14 Fireworks including coloured matches. 20%

15 Upholstered furniture , sofa sets , dressing tables and furniture of all types made of timber , aluminium

and / or Iron and Steel. 15%

16. Vaccum flasks of all kinds (including thermoses, thermic jugs ice buckets or boxes, urns and

other domestic receptacles to keep food or beverages hot or cold ) and refills thereof. 20%

17 Perambulators. 20%

18 Carpets including durries and Jute products. 20%

19. Foam rubber products, plastic foam products fibre foam products or other synthetic products of

every description including (I)sheets,(II) Cushions, (III) Pillows and (IV) Mattresses. 15%

20 (I) Mosaic tiles and chips 20%

(II) Cesramic tiles, glazed floor roofing and wall tiles. 20%

(III)PVC (vinyl) asbestos , floor tiles wall tiles and flexible flooring materials . 20%

(IV)Marble boulders or lumps, slabs chips, dusts, floor titles, wall tiles and other articles made

of marbles. 20%

(V) Articles made of mosaic, granite and dolonite . 20%

(VI)Linoleum and laminate sheets such as sunmica , formica decalam and the like. 20%

21 Perfumes, deodorants of all kinds, make-up materials and cosmetics of all varieties including

(1) Talcum and other powders for face and skin ,(2) Snow and creams of all description and varieties,

(3) Depilatories, (4) Blemish removers and beauty-milk and cleansing milk,(5) Hair dyes and hair

darkeners (6) Hair creams (7) Hair spray , (8) Pomade, brilliantine and vaseline ,(9) Alta

(10) Lipsticks (11) Nail polish, (12) Eyeliners, (13) Eyetex, (14) Rouge,(15) Bindi (16) After save lotions

and creams, (17) Hair tonic and hair lotions. 15%

22. Aviation gasoline, aviation turbine fuel and all other varieties of fuel for air crafts. 25%

23 Typewriters, tabulating machines, calculating and duplicating machines and parts thereof. 15%

24 (I) Wireless reception instruments and apparatus , transistor radios, radios and gramophone

and their component parts and records accumulators amplifiers and loud speakers and

spare parts and accessories thereof. 12%

(II) Television sets black and white and spare parts and accessories thereof 12%

(III) Television sets coloured and spare parts and accessories thereof. 15%


25 All Electrical goods, instruments apparatus , appliances and all such articles the use of which cannot

be had except with the application of Electrical energy including fans, lighting bulbs and tubes,

Electrical earthen wires and porcelain and all other accessories and component parts either

Sold as a whole or in parts 12%

26 (1) All varieties of tractors and bulldozers including parts and accessories thereof 12%

(II) Powers tillers, Parts and accessories thereof. 4%


27 Bicycles, rickshaws and cycle combination and accessories and parts thereof 7%

28 Bricks, Brick-bats ,Jhama, Metals, Stone chips and any other products or sub products arising out of

bricks or stones and tiles (kiln burnt) other than mosaic (Masonry tiles) 12%

29 Cement, articles made of cement and reinforced cement concrete. 7%

30 (1) Aluminium semis sheets, circles, hoops, strips , bars, rods, flats, tube, wire, structures,angle,

channels of all sizes, varieties and length and articles made of aluminium and himdalium . 10%

(II) Brass circles, sheets, strips, rods , squares, flats and articles made of brass , bel-metal ,

anamel and articles made of Bronze . 10%

(III)Copper circles, sheets and strips articles made of copper including copper rods ,flats etc. 10%

(IV)Crockery and cutlery including knives forks and spoons , articles made of glass ,aluminium ,

hindaaliam ,anamel brass bel-metal and copper used for any purpose whatsoever.. 7%

(V) Article made of glass , glass sheets plates coloured glass, coolex glass,toughenel glass laminated

safety glass, linted glass laboratory glass, ware such as glass tube jars test tubes etc. 8%

31. Vegetable Oils, both edible and non edible including vanaspati or Vegetable ghee but excluding

Mustard oil, rapeseed oil and admixture of mustard and rapeseed oil. 7%

32. Glass ware bottles and phials funnals globes , glass parts of lamps , sheets and plates ,photo and other

frames and mirrors. 8%

33 Leather goods of all varieties and foot wear of all descriptions (other than hand made foot wear when

sold at a price not exceeding Rs. 15/-). 8%

34 (I) Scented sticks (Agarbati) & dhup . 7%


(ii) Matches and candles 7%

35 (I) Sanitary towels,Sanitary napkins and beltless napkins and tampous 10%

(ii) Surgical dressing which expressions shall include adhesive plasters , dressing gypsonal , plaster of

paris ;and bandage surgical cotton, absorbent cotton , volroc pop bandage gauze ,wadding gauze,

lint and wool paultries and similar articles impregnated or coated with pharmaceutical substances put

up in forms or packing for surgical purpose. 10%

(iii) Pharmaceutical and surgical products of plastic and rubber including gloves ,aprons and Caps. 10%

(iv)Instruments and appliances used in medical surgical dental or veterinary sciences including

scientigraphic apparatus , other electro-medical apparatus and sight testing instruments including

opthalmoscope , otoscope, laryngoscope retino-scope ,binocular laupe, parts and accessories

thereof (other than those specified elsewhere in this schedule) 10%

(v) Ayurvedic,Homoeopathic, and unani medicine which are sold in patent and in brand name. 3%

(vi) Medicines and drugs other than the following -

a) Antimalaria drugs viz. Quinine in powder form ,quinine in pils (but not sugar coated), quinine

cinchona and cholorequine group of drugs ,e.g.Nivaquine ,Reschochin and camoquine whether

in solution or in powder or in tablet form ,paludrine and daraprim 3%

b) Anti-Kala-azar drugs viz. Urea stibamine and pentamidine Isothionote and O.R.S.and Saline sets.

c) Vaccine viz.Small Pox Vaccine,Cholera Vaccine and T.A.B.Vaccine.

d) Ayrvedic Homoeopathic and Unani Medicine except when sold in patent name or brand


e) Medicine and drugs for Leprosy patients.

36 Paints ,colours, laquers and varnishes including glue ,polish, turpentine,enamels and indigo

including coal tar and lime. 15%

37 Brushes, sand papers and other abrasives by whatever name known, 12%

38 (I) ply wood , straw Board, hard or soft board ,pulp boards ,Art boards card boards ,

corrugated board ,fibre sheetbutten board leather board,Insulating board,particle

bound black board. 15%


(ii) Carbon paper, stencil paper, Cyclostyling paper ,water proof paper , P.V.C. coated paper ,

coloured paper of all kinds ,cigarette tissue paper ,chromo coated paper,carlidges paper,

cellephone paper wall paper wall coverings. 12%


(iii) Ink of all kinds including lethographic printing and duplicating ,type writing ribbons ,stamp

pad ,but excluding writing ink. 12%

39 Premeralds, rubies,real pearls and sapphires,synthetic or artificial precious stones, pearls artificial or cultured

other categories of stones including diamond ,gold and gold ornaments,silver and silver ornaments. 15%

40 Rubber products except Condom. 10%

41. Sewing machines, knitting machines and parts and accessories thereof. 8%

42 Soap of all varieties ,including toilet soaps ,shaving soap ,medicated soap soft soap ,liquid soap,soap

chips or flakes ,powdered soap , soap of any other description and detergents. 7%

43 Stainless steel products. 14%

44 (I)Sanitary fittings , water supply materials, parts and accessories thereof 15%

(ii) Water filter, parts and accessories thereof. 12%

45. Hair Oil :-

Explanation - Hair oil: shall mean any oil which is sold in packed containers to be used

As hair oil, or any kind of oil which had been subjected to processing for being used as

Hair oil. 6%

46 Shaving set including safety razor and Blades. 10%

47 Toothpaste, tooth powder and other dentrifices, Tooth brushes ,mouth washes and deodorants. 7%

48 Powdered or condensed milk, whether skimmed or not, whether mixed with any other substance

or not , sold under various trade names and descriptions ,such as milkmaid brand condensed milk,

Nestomalt,Nespray,Lactogen.Eleden,Horlicks, malted Milk , Glaxo , Ostermilk and Gate Milk , klim ,
Milo ,Lemine ,Anchor ,Life-guard ,Moloy ,Oak,Ovaltine or any other name or description

Whatsoever & ghee , butter ,cheese & cream. 7%

49 Powders for food drinks having cocoa or chocolate and malt as major ingredients,sold under

various trade names and descriptions such as Bourne Vita ,Tone or any other name or description

whatsoever, tea and coffee and pickles, sauce, jams , jallies,fruit concentrates, Fruit juice whether

tinned,packed or other wise. 8%

50 All varieties of Lozenges , including any item of lozenges made or processed in pan or cooker,hard

boiled sugar confactionery toffee , caaramels, chocolates,chocolate bar with brand names (e.g.

Cadbury"s chocolates, Sathe"s chocolate) and without brand names and gelating product known

As caugh lozenges or jujubes and sweet gums such as chewing gums. 8%

51 Ready-made garments and Hosiery goods of all varieties costing above Rs. 50/- per piece. 6%

52 Biscuits and cakes of all kinds whether tinned, packed or otherwise 8%

53. Dry or preserved fruit , that is to say any fruit or edible part of fruit that has undergone full

or partial dehydration or any other preserving process ; including Almond , Khasta Badam ,

Pistachio, nut , chilgoza or Neoza , Apricot Alubukhra, cashew nut , walnut , fig Raisin (locally

Known as kismis, Monacca ) and date (locally known as Khajur, Zahedi or sohera) but

Excluding any fruit which is oilseed as defined in section 14 of the central Sales Tax Act.,

1956(Act 74 of 1956). 8%

54 Electroplated nickel or silver or garman silver or annodised goods 20%

55 Articles made of or inlaid with Ivory. 20%

56 All Machinaries & spare parts thereof 10%

(Excluding) pump sets , sprayer & spare parts thereof which are taxable at.

57 Polythene , plastic ,celluloid , Bakelite and allied or similar goods and ropes of all

varieties and its products. 8%

58 Ladies hand bags and other types of Vanity bags 10%

59 Articles such as trunk,suitcase and boxes used for any purposes whatsoever . 10%

60 Asbestos sheets and asphelt sheets. 10%

61 Petromax , Stoves " Cookers ,Lamps , Lanterns and parts and accessories thereof 6%

62 Timber other than fire wood. 10%

63 Locks, padlocks and keys 8%

64 Shoe polish , Shoe Creams and Shoe brush. 6%

65 Dyes and chemicles. 10%

66 Torch lights and bulbs and batteries thereof 6%

67 Pipes and fittings of pipes 15%

68 Spirituous medicinal preparations (under any pharmacopaedia ) containing more than

12 per cent by volume of alcohol (but other than those which are declared by the State

Government by notification in the official Gazette to be not capable of causing intoxication. 5%

69 Motor Spirit (except diesel oil and internal combustion oil other than Petrol). 8%

70 Lubricants. 12%

71. Diesel oil and other internal combustion oil other than Petrol. 5%

72 Superior Kerosene not ordinarily used as an internal combustion oil. 5%

73 Petroleum coke, Petroleum Gas , Natural Gas ,Cooking Gas, Ovens and accessories thereof ,oxygen gas

acetylene Gas, gas welding rods ,parts and accessories thereof. 12%

74 All other products obtained as derivaties of Petroleum and or Natural Gas. 5%

75 Aerated water or mineral water or water Sold in bottles or sealed containers. 10%

76 (I) a) Iron and Steel,that is to say-Pig iron and cast iron including (ingot moulds,bottom Plates),

iron scrap, cast iron scrap, runner scrap, steel scrap and iron skull scrap. 4%

b) Steel semis(ingoes) slabs blooms and billets of all qualities shapes and sizes.

c) Steel bars tin bars, sheet bars, hoe bars and sleeper bars;

d) Steel bars(rounds ,rods squares,f lats,Octagons and Hexagons, Plain and ribbed or twisted, in

coil form as well as straight lengths).

e) Steel stsructurals (angles, joists, channels , tees ,sheet pilling sections, Zsections or by any other rolled


f) Sheets, hoops, strips and skelp both black & galvanised , hot and cold , rolled,plain and corrugated

in all qualities in straight lengths and in coil forms , as rolled and in rivotted condiotions.

g) plates both plain and chequered in all qualities.

h) discs, rings, forgings and steets castings ,

i) tool, alloy and special steel of any of the above categories.

j) Steel melting scrap in all form including steel skull , turnings and borings.

k) Steel tubes, both both welded and seamless of all diameters and lengths including tube


l) tin-plates . both hot dipped and electrolytic and tin free plates.

m) Fish plates , bars, bearing plate bars, crossing sleeper bars bearing plates, crossing sleepers

and processed steel sleepers rails heavy and light crane rails.

n) wheels, types , axles and wheel sets.

0) Wire rods and wires rolled, drawn, galvanised , aluminised tinned or coated such as by copper

p) defectives, rejects , cuttings or and pieces or any of the above categories.

ii) Hardwares, iron nattings including expanded matel,grills tools and implements 8%

77 Coal , coke and coal gas 4%

78 Crude oil . 4%

79 Cardamom , cinnamon and clove 7%

80 Umbrella (component parts and accessories) 5%

81 Tarpaulin, rain coat products of water proof cloths rexine and PVC cloths. 8%

82 Acid 6%

83 Playing Cards, greetings cards,Invitation Cards and Visitors Card (both Black and printed). 12%

84 Lottery tickets. 10%

85 Frames of Spectacles, Sun glasses, goggles and contract lenses 4%

86 Scented supari , Jarda, katha, pan Masalla by whatever name called 5%

87 Toys costing above Rs 50/- (excluding toys made of clay). 10%

88 Fire fighting equipments and devices. 12%

89 VCP,video cassette Recorder,Video Cassetes, tapes and parts and accessories thereof. 15%

90 Noodles, Vermicelli Spaghetti and Soyabean products in packed form. 5%

91 Raw rubber(Latex in liquid or sheet form) 5%

92 Soft drink powder, tablets, crystals, or concentrate in liquid form from which non alcoholic beverages

are prepared 5%

93 Computer, Component parts and accessories thereof and computer consumables excluding paper. 15%


P. K. Sarkar,

L.R. & Law Secretary

To the Govt,of Tripura.