Supreme Court of India
The State of Tripura & Anr v. Chandan Deb & Ors.
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What the Court ordered
In view of the above and for the reasons stated above, present appeals succeed.
Judgment, page 16
From the headnote
Tripura Sales Tax Act, 1976 : ss. 3A, 3AA – Tripura Sales Tax Rules, 1976 – r. 3A(2) – Sub-rule (2) of the r. 3A, if ultra vires to the provisions of the TST Act – On facts, issuance of w ork order for hiring vehicles by ONGC, GAIL, FCI in favour of writ p etitioners- suppliers of the vehicle – Writ petitioners challen ging vires of r. 3A(2) and for refund of the amount so deducted as s ales tax on transfer of the right to use goods – Single Judge hel d r.3A(2) as ultra vires the TST Act which was upheld by the Divisio n Bench – Single Bench also held that suppliers are liable to pay sale s
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