Supreme Court of India
Tripura Goods Transport Association and Anr. v. Commissioner of Taxes and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that the impugned provisions of the Tripura Sales Tax Act and the Rules of 1976 are valid pieces of legislation.
Judgment, page 25
From the headnote
Sales Tax-Tripura Sales Tai Act, 1976/Tripura Sales Tax Rules, 1976 as amended by Tripura Sales Tax [J J'h .Amendment] Rules, 1994-Sections 29,30,32,36A,38B/Rules 46A(3);63A; 64A; FormXXIV-Constitutionally of- Held, they are within ihe legislative competence of the State and would fall under List II of Entry 54 of the Seventh Schedule to the Constitution-The obligation cast on the transporter regarding maintenance of accounts and disclosure of the quantity value, weight of the goods is only to help the authorities to check the evasion of tax--.:Such obligation has no co-relation with the sale
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