TaxTMI 
TaxTMI 
2007 (3) TMI 685
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.... movement of the coal-laden trucks through the State of Assam without payment of tax under the Assam Value Added Tax Act, 2003 (hereinafter referred to as "the Act"). The geographical location of the North-Eastern States mandates that the trucks loaded with coal of the petitioner has to necessarily move through the State of Assam though such coal may be in transit to the other States in the course of inter-State trade and commerce. Keeping in mind the provisions of Part XIII of the Constitution and also the taxing power of the State Legislature under the provisions of the Seventh Schedule to the Constitution, legislations laying down the norms for such movement including prescriptions of regulatory measures in order to prevent leakage of....
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....he goods in transit will be accompanied by valid and complete documents on the basis of which an application is required to be made for issue of a transit pass. The authority at the check gate is required by the Act to satisfy itself that the documents as well as the goods actually carried in the truck are in order and thereafter a transit pass is required to be issued to facilitate further movement within the State. At the last check-post within Assam (hereinafter referred as, "the exit check-post") the goods as well as the documents are required to be re-verified in the light of the entries made in the transit pass issued and if everything is in order the goods are to be permitted to leave the territories of the State of Assam. An endorse....
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....the entry check gate. The mutual obligations having been noticed, the court can only require the transporter to comply with the requirements spelt out by the Act as noticed above and the authority at the two check-posts to arrive at the requisite satisfaction on materials that are relevant. In so far as imposition of security is concerned, the circumstances in which such security can be realised have already been noticed. What, however, must be taken note of is the absence of any requirement of recording or communication of reasons prior to imposition of security. This is a possible area where frictions may develop and hence require the specific attention of the court. In a situation where the statute has omitted to incorporate the re....
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....nstrument of mathematical precision. Our literature would be much poorer if it were. This is where the draftsmen of Acts of Parliament have often been unfairly criticised. A Judge, believing himself to be fettered by the supposed rule that he must look to the language and nothing else, laments that the draftsmen have not provided for this or that, or have been guilty of some or other ambiguity. It would certainly save the Judges trouble if the Acts of Parliament were drafted with divine prescience and perfect clarity. In the absence of it, when a defect appears, a Judge cannot simply fold his hands and blame the draftsman. He must set to work on the constructive task of finding the intention of Parliament, and he must do this not only from ....