Permit requirement for taxable goods transport could not be imposed on a non-registered dealer; refund and interest followed.

Rules 45, 46 and 47 of the Tripura Sales Tax Rules, read with Form XVIII, were confined to a registered dealer transporting specified taxable goods from outside Tripura. A person who was not a registered dealer could not be compelled to obtain that permit or make the declaration in Form XVIII. On that basis, the insistence on a permit was without legal authority, the tax collected for release of the vehicle was treated as involuntary payment under compulsion, and refund with interest was held payable, together with costs.

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Issues: Whether a person other than a registered dealer was required to obtain a permit in Form XVIII under rules 46 and 47 of the Tripura Sales Tax Rules, 1976 for bringing taxable goods into Tripura, and whether sales tax collected on that basis was refundable with interest.

Analysis: Rules 45, 46 and 47, read together with Form XVIII, showed that the permit procedure was confined to a registered dealer who sought to transport specified taxable consignments from outside Tripura. A person who was not a registered dealer could not be compelled to make the declaration in Form XVIII or obtain such permit. The insistence on a permit from the petitioner was therefore without legal basis, and the payment extracted from her for release of the vehicle was not voluntary but was made under compulsion. The respondents' retention of that amount was unjustified, and the petitioner was also entitled to interest on the sum wrongfully withheld.

Conclusion: The demand for permit and collection of sales tax from the petitioner were illegal, and she was entitled to refund of Rs. 17,761 with interest, along with costs.

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