Supreme Court · 2023 INSC 284 · Decided 24 March 2023
The State of Tripura & Anr v. Chandan Deb & ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 284 · [2023] 3 S.C.R. 1134
- Case number
- CIVIL APPEAL No. 6500/2008
- Decided
- 24 March 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
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 work order for hiring vehicles by ONGC, GAIL, FCI in favour suppliers of the vehicle - Writ petitioners challenging vires of r. 3A(2) and for refund of the amount so deducted as sales tax on transfer of the right to use goods - Single Judge held r.3A(2) as ultra vires the TST Act which was upheld by the Division Bench - Single Bench
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