https://www.taxtmi.com/caselaws?id=160960 The second proviso to section 3(1) of the Tripura Sales Tax Act, 1976 was treated as a valid charging provision for tax on consideration received or receivable for transfer of the right to use goods, including vehicles, consistent with deemed sale under Article 366(29A)(d). The Court held that the Legislature had constitutional competence to impose sales tax on such transactions, so the underlying liability remained. However, rule 3A(2) of the Tripura Sales Tax Rules, 1976 was held ultra vires because the Act did not authorise a deduction-at-source mechanism for this category of tax, and the impugned memorandum based on that rule was quashed. Return-based assessment and recovery under the Act remained available. en-us Fri, 03 Aug 2001 00:00:00 +0530 Fri, 27 Dec 2013 16:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160960 The second proviso to section 3(1) of the Tripura Sales Tax Act, 1976 was treated as a valid charging provision for tax on consideration received or receivable for transfer of the right to use goods, including vehicles, consistent with deemed sale under Article 366(29A)(d). The Court held that the Legislature had constitutional competence to impose sales tax on such transactions, so the underlying liability remained. However, rule 3A(2) of the Tripura Sales Tax Rules, 1976 was held ultra vires because the Act did not authorise a deduction-at-source mechanism for this category of tax, and the impugned memorandum based on that rule was quashed. Return-based assessment and recovery under the Act remained available. Case-Laws VAT and Sales Tax Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160960