The Additional Sales Tax (Tripura) Act, 1990

Additional Sales Tax Act, 1990 (Tripura) 
                                                                                            © 2014, Legal Eagle 
1 
Additional Sales Tax Act, 1990 (Tripura)1 
(Tripura Act No. 6 of 1990) 
An Act to provide for the levy of additional sales tax. 
Whereas it is considered necessary to levy an additional tax on the sale or purchase of goods; 
Be it enacted by the Legislature of the State of Tripura in the Forty First year of the Republic of India as follows—  
1. Short title and commencement.— (1)  This  Act may be called  the Tripura Additional Sales Tax, Act, 1990. 
(2)  It shall be deemed to have come into force on the 1st April, 1990. 
2.    Levy of Additional Sales Tax in the case of certain dealers.— (1)   (a) The tax payable under the Tripura 
Sales Tax Act, 1976 (Tripura Act No. 11 of 1976) (hereinafter in this section referred to as the said Act), shall, in the 
case of a dealer whose taxable turnover for a year exceeds ten lakhs of rupees be increased by an additional rate of 
tax of 2[0.50] percent of the taxable turnover. 
Provided that where in respect of declared good (goods declared by Section 14 of the Central Sales Tax Act, 1956,) 
the tax payable by such dealer under the Tripura Sales Tax, 1976, together with the additional tax payable under the 
sub-section, exceeds four percent of the sale or purchase price thereof, the rate of additional tax in respect of such 
goods shall be reduced to such an extent that the tax and the additional tax together shall not exceed four percent of 
the sale or purchase price of such goods. 
(1)   (b)  The provisions of the said Act shall apply in relation to the additional tax payable under Clause (a) as they 
apply in relation to the tax payable under the said Act. 
(2)   Notwithstanding anything contained in the said Act, no dealer referred to in sub-section (1) shall be entitled to 
collect the additional tax payable under the said sub-section. 
(3)   Any dealer who collects the additional tax payable under sub-section (1) in contravention of the provisions-of 
sub-section (2) shall be punishable with fine which may extend to two thousand rupees and no Court below the rank 
of a Judicial Magistrate of the first class shall try any such offence. 
3.   Penalty for collection of additional tax by dealer.— If any dealer collects any. amount by way of additional tax 
or purporting to be by way of additional tax, in contravention of the provisions of sub-section (2) of Section 2, the 
assessing authority concerned may, after, giving such dealer a reasonable opportunity of being heard, by order in 
writing impose upon him by way of penalty, a sum not exceeding one and a half times of such amount: 
Provided that no proceedings under this section shall be commenced after a period of five years from the expiry of 
the year in which the amount has been collected. 
Provided further that no prosecution for an offence under sub-section (3) of Section 2 shall be instituted in respect of 
the same facts on which penalty has been imposed under this Section. 
4.   Power to make Rules.— (1) The State Government may make Rules to carry out the purposes of this Act. 
(2)   All Rules made under this Act shall be published in the Tripura Government Gazette and unless they are 
expressed to come into force on a particular day, shall come into force on the day on which they are so published. 
(3)   Every Rule made under this Act, shall as soon as possible after it is made, be placed on the table of the House 
of the Legislature and if, before the expiry of the session in which it is so placed or the next session, House agrees in 
making any modification in any such Rule or House agrees that the Rule should not be made, the Rule shall 
thereafter have effect only in such modified for or be of no effect, as the case may be, so however that any such 
modification or annulment shall be without prejudice to the validity of anything previously done under that Rule. 
5.   Certain provisions of the Tripura Sales Tax Act, 1976 applicable.— (1) Subject to the other provisions of this 
Act and the Rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and 
                                                             
1 Published in Tripura Gazette (EO) dt. 9 -8-1990 
2 Subs, for ‘0.25’ by Amendment Act, 1994 w.e.f. 5.11.1994.  
Additional Sales Tax Act, 1990 (Tripura) 
                                                                                            © 2014, Legal Eagle 
2 
enforce payment of any tax under Tripura Sales tax Act, 1976 shall assess, re- assess, collect and enforce payment of 
tax including interest, or penalty payable by such dealer under this Act as if the tax or interest or penalty payable 
under the Tripura Sales Tax Act, 1976 and for this purpose they may exercise all or any of the powers they have 
under the Tripura Sales Tax Act, and the provisions of the Tripura Sales Tax Act relating to returns assessment, re- 
assessment, rectification, collection, forfeiture, registration of the transferee of any dealer liable to pay tax under this 
Act, imposition of the tax liability of a dealer on the transferee of or successor to such dealer, transfer of liability of 
any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm of partition of such family, 
special mode or recovery of tax, appeals, revisions, references, refunds, fines, penalties charging or payment of 
interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall mutatis 
mutandis apply accordingly. 
(2) All the provisions relation to offences and penalties (including provisions relating to penalties in lieu of 
prosecution or an offence or in addition to the penalties or punishment for an offence) of the Tripura Sales Tax Act 
shall mutatis mutandis, apply in relation to the assessment, re- assessment, collect, and the enforcement of payment 
of tax required to be collected under this Act or in relation to any process connected with such assessment re-
assessment, collection, or enforcement, of payment as if the tax payable under this Act were the tax payable under 
the Tripura Sales Tax Act, 1976. 
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