https://www.taxtmi.com/caselaws?id=163114 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. en-us Tue, 20 May 2008 00:00:00 +0530 Mon, 08 Dec 2014 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163114 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. Case-Laws VAT and Sales Tax Tue, 20 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163114