https://www.taxtmi.com/caselaws?id=156477 Section 32 of the Tripura Sales Tax Act was described as an enabling composition provision that permits acceptance of an offered sum, but does not authorise compulsory fixation and recovery of composition money without a completed offer, consideration, order and payment. Section 37(1) and rules 45 to 48 were analysed as applying to consignments of taxable goods delivered on production of transport documents and declarations; they were said not to extend to personal baggage carried by a passenger, so seizure on that basis was without jurisdiction. Contravention of section 37(1) was treated as punishable, if at all, under section 37(3), not section 29. en-us Mon, 05 Nov 1990 00:00:00 +0530 Fri, 20 Sep 2013 15:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156477 Section 32 of the Tripura Sales Tax Act was described as an enabling composition provision that permits acceptance of an offered sum, but does not authorise compulsory fixation and recovery of composition money without a completed offer, consideration, order and payment. Section 37(1) and rules 45 to 48 were analysed as applying to consignments of taxable goods delivered on production of transport documents and declarations; they were said not to extend to personal baggage carried by a passenger, so seizure on that basis was without jurisdiction. Contravention of section 37(1) was treated as punishable, if at all, under section 37(3), not section 29. Case-Laws VAT and Sales Tax Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156477