2000 (3) TMI 1046

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....itioner detained at Churaibari Sales Tax Check-post. 2.. It would appear from the provisions of rules 45, 46 and 47 of the Tripura Sales Tax Rules, 1976 that an importer of any taxable goods to the State of Tripura is required to make a declaration in form XVIII in triplicate and a copy thereof will be sent by the Superintendent of Taxes to the check-post/gate for the purpose of allowing the goods to be brought to the State of Tripura. In the instant case, the writ petitioner did not make such a declaration and, as a consequence, the officer-in-charge of Churaibari check-post detained four trucks carrying pea-gravels as per contract referred to above. This rule has been framed in exercise of the rule-making power of the State Government ....

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....sary now to take a decision as to whether the word "gravel" also means and includes pea-gravel. 5.. It would appear that the general specification regarding peagravels has been incorporated in the NIT documents. While giving physical characteristics of the pea-gravel, it has also been mentioned that the gravel shall be conforming to grade B specified in 4097-1967 having particle size range over 3.35 mm to 4.75 mm. A general reading of the specification available in the NIT documents indicates that pea-gravel has been distinguished with gravel only in size and gravity. Mr. Bhowmik has referred to the definition of "gravel" as is available in "Engineering materials" by Surendra Singh. The definition reads as follows: "1.12.12. Gravel. T....

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....ut smaller specification of gravel. 8.. In the circumstances, I am of the opinion that pea-gravel is included within the word "Gravel" and, as such, chargeable to sales tax as per amended provisions of the Tripura Sales Tax Act. Therefore, the question of any direction of the respondents not to levy tax on sale of such product does not arise. 9.. Regarding release of the gravels detained by the Churaibari checkpost officials, this Court cannot but express its concern. Since the gravels are meant to be used by the State Government for the purpose of filtering of the tubewells in the State of Tripura, delay in releasing the goods detained will eventually affect the interest of the State and the people in general. Before parting with the....