TaxTMI 
TaxTMI 
TaxTMI 
1997 (12) TMI 574
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....ng of the order passed by this Court on 3rd March, 1997. 2.. A writ petition was filed by Tripura Goods Transport Association challenging the competence of the State Legislature to pass any law relating to "transportation of goods". The case of the Association was that the transporters were not liable to pay sales tax as they were neither "dealers" in terms of the Act nor had any authority to sell on behalf of the dealers. Various other points were made in the writ petition. One of the points related to submitting of various forms under the Sales Tax Rules by the transporters at the check-posts. The writ petition was dismissed by the Gauhati High Court. The Association approached this Court by a special leave petition. The special l....
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....uestion whether the applicants are dealers or not, he assures that if and when the applicants approach the Commissioner of Taxes, he shall ensure that these forms are supplied to the petitioners. The said statement is recorded herewith. For the above reasons, we also do not express any opinion whether the applicants are dealers or not. The application is disposed of with above clarification." 3.. The State of Tripura has now made this application for recalling of the order dated 3rd March, 1997 on the ground that the order was entirely against the provisions of the Tripura Sales Tax Rules framed under the Tripura Sales Tax Act, 1976. It has been stated that the order was passed on the basis of an erroneous and unauthorised concession mad....
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.... form has to be issued to a "dealer", the name and address of the dealer has to be stated in the form. The dealer in that form has to make a declaration to the proper officer various particulars including name and address of the seller from whom the goods were purchased, name and address of the consignee, place of despatch, destination, description of consignment, quantity, weight, value, consignor's invoice number and date, mode of transport, railway receipt or bill of lading or air note. After filling in the form, a declaration has to be made, which is as under: "I/We hereby declare that I/we am/are a registered dealer under the Tripura Sales Tax Act, 1976, holding registration Certificate No....... and the above statements are true to t....