TaxTMI 
TaxTMI 
2001 (1) TMI 946
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....ave been doing transport business by operating different kinds of vehicles throughout the State. During last Parliamentary Election, 1989 a large number of vehicles belonging to the petitioner's union (Tripura Bus Syndicate) were requisitioned by the respondent No. 2, the District Magistrate and Collector, West Tripura, vide requisition order dated November 4, 1989 (annexure 2 to the writ petition) in exercise of powers under section 160(i)(b) of the Representation of the People Act, 1951 read with Notification No. F. 14(2)-GA/77, dated October 30, 1989. Subsequently, vide annexure 3 dated November 8, 1989 the Chief Electoral Officer accepted the rates of hiring charge so determined by the respondent No. 2. In compliance of the aforesaid re....
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....ent of other valuable consideration, and includes- (i) any delivery of goods on hire-purchase or any system of payment in instalments, (ii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration, and such delivery or transfer of any goods shall be deemed to be a sale of those goods by the person making the delivery or transfer and a purchase of those goods by the person to whom such delivery or transfer is made. but does not include a mortgage, hypothecation, charge or pledge;" 5.. The aforesaid definition of "sale" has been incorporated by way of Tripura Sales Tax (Third Amendment) Act, 1984 in compliance with and pursuant to ....
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....h transfer, delivery or supply is made." 6.. From the aforesaid statutory as well as constitutional provisions it reveals that for levying and realising sales tax the definition of the term "sale" stood extended to the extent of transferring of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. Sub-clause (a) of clause (29A) under article 366 of the Constitution prescribes that a tax on sale or purchase of goods is leviable on a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration. From the impugned judgment under appeal it seems that the learned single Judge....
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....nd things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale" and as such undoubtedly the vehicles requisitioned in the present case are goods. The election authority took the vehicles under their control and the vehicles plied in accordance with the directions and instructions of the election authority as per election schedule and for transportation of election officials, election materials, ballot boxes, etc., from the office of the returning officer to the respective polling booths and to undertake return journey. During the period of detention of the vehicles under requisition, the right to use of the aforesaid vehicles stood transferred from their owners/operators to the ele....
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..... The aforesaid deemed sale if occurred in course of inter-State trade or commerce, the State has no competence to levy tax. From the aforesaid decision particularly the dictum of the honourable apex Court in 20th Century Finance Corporation Ltd. [2000] 119 STC 182, it remains settled that the deemed sale covered by the provision of article 366(29A) is a taxable sale. In our considered view, any sale within the State by way of voluntary sale or by way of statutory sale is taxable under the Tripura Sales Tax Act pursuant to section 2(g) of the Tripura Sales Tax Act, 1976. 9.. The learned single Judge in the impugned judgment termed the transaction as forced sale and as such not subject to any taxation. A statutory sale is a sale wh....