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Memorandum issued by the Government to deduct 4% TDS is not Ultra Vires to Tripura Sales Tax Act: Supreme Court

The Supreme Court has held that the liability to pay the tax shall be on the transferor who transfers the right to use any goods as per proviso to Section 3(1) read with Section 2(b) and 2(g) of the Tripura Sales Tax Act (TST Act).

Source: a2ztaxcorp.com

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