Supreme Court · 1998 INSC 487 · Decided 18 December 1998
Tripura Goods Transport Association and ANR. v. Commissioner of Taxes and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 487 · [1998] SUPP. 3 S.C.R. 622
- Case number
- CIVIL APPEAL No. 6436/1998
- Decided
- 18 December 1998
- Bench
- K. VENKATASWAMI, AJAY PRAKASH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 246, 301
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- C Held, they are within ihe legislative competence of the State and would fall under 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 D with the sale and purchase of the goods or to treat transporter as
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