Are wct & vat applicable in same invoice

In some states TDS is deducted on VAT over Works Contract known as WCT, so that may be applicable in your case.

But, In Tripura, how can be VAT Return show in same value i.e, 14.5% VAT & 8% (85% of total bill value) are applicable one one bill. We claim VAT Subsidy and WCT also considering under subsidy value. So please help to prepare the VAT return where VAT & WCT are applicable on same bill and also how to calculate the Gross sale value.

I agree with above

Actually, VAT is state subject and I am not aware of Tripura VAT rates for different goods and specifically composition rates on works contract, (if that be your case)

You may refer to following link for your understanding.:  1. /experts/vat-service-tax-on-works-contract-387195.asp     2. https://www.salestaxindia.com/htms/articles1.htm

Secondly, please note that the amount deducted may be TDS, which you can get refunded by filling VAT return.

Finally, I would suggest you to get services of any local tax expert to clarify the issue.