https://www.taxtmi.com/caselaws?id=160089 The court determined that pea-gravel fell under the taxable category of "gravel" under the Tripura Sales Tax Act after an amendment in 2000. It emphasized the requirement of making declarations for taxable goods and upheld the detention of pea-gravels at the check-post due to non-compliance. The judgment highlighted the importance of resolving the detention promptly for public interest and ruled out preventing the levy of sales tax on pea-gravels. The petitioner was advised to seek resolution through appropriate channels for the timely release of the detained goods. en-us Fri, 24 Mar 2000 00:00:00 +0530 Fri, 10 Jun 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160089 The court determined that pea-gravel fell under the taxable category of "gravel" under the Tripura Sales Tax Act after an amendment in 2000. It emphasized the requirement of making declarations for taxable goods and upheld the detention of pea-gravels at the check-post due to non-compliance. The judgment highlighted the importance of resolving the detention promptly for public interest and ruled out preventing the levy of sales tax on pea-gravels. The petitioner was advised to seek resolution through appropriate channels for the timely release of the detained goods. Case-Laws VAT and Sales Tax Fri, 24 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160089