https://www.taxtmi.com/caselaws?id=164806 The Tripura Sales Tax Act, 1976 did not create sales tax liability on a person merely transferring the right to use goods, because although section 2(g)(ii) widened the definition of sale, the charging provision in section 3 applied only to a dealer and the statutory definition of dealer did not cover such a transferor. Rule 3A(2) could not extend deduction at source to these transactions, since delegated legislation cannot create a tax charge or collection mechanism absent an underlying liability in the parent Act. The rule was therefore ultra vires, and the directions requiring tax deduction from transportation bills were invalid. en-us Fri, 14 Aug 2009 00:00:00 +0530 Fri, 20 Nov 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164806 The Tripura Sales Tax Act, 1976 did not create sales tax liability on a person merely transferring the right to use goods, because although section 2(g)(ii) widened the definition of sale, the charging provision in section 3 applied only to a dealer and the statutory definition of dealer did not cover such a transferor. Rule 3A(2) could not extend deduction at source to these transactions, since delegated legislation cannot create a tax charge or collection mechanism absent an underlying liability in the parent Act. The rule was therefore ultra vires, and the directions requiring tax deduction from transportation bills were invalid. Case-Laws VAT and Sales Tax Fri, 14 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164806