TaxTMI 
TaxTMI 
2008 (5) TMI 618
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....ds raised in the present writ petition. (1)Oral. Before adverting to the question posed above, it is necessary to set out the respective cases of the parties concerned. The petitioner's case, in brief, reads as under: The petitioner purchased, on September 19, 1988, a new ambassador car (diesel), manufactured by Hindustan Motors Limited, from their dealer, M/s. Austin Distributors Ltd., having registered office at 19, Jawharlal Nehru Road, Calcutta-87, and took delivery of the car from the showroom of the dealer, at Calcutta, on September 9, 1988 itself. On the request of the petitioner, the authorities concerned, in Calcutta, granted, on September 10, 1988, in terms of the provisions of the Motor Vehicles Act, 1988, a temporar....
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....s per the Act and the Rules, there are restrictions on the movement of taxable goods without payment of sales tax in the State of Tripura. A motor vehicle is a taxable item under the Act and the Rules framed thereunder and, hence, a permit, in terms of the Act and Rules, is required to be produced before the officer-in-charge, Churaibari check-post, in order to bring a vehicle into the State of Tripura. This apart, the original invoice is required to be submitted for issuance of permit. The petitioner had applied for permit to the respondents without submitting the correct statement and the invoice. The petitioner had also not disclosed the purpose of the purchase. Since the relevant documents were not enclosed with the application form ....
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....imilar nature or otherwise in Tripura any consignment of taxable goods despatched from outside Tripura: Provided that this restriction, shall not apply to any consignment which does not exceed. (a) in case of goods sold by quintal and kilogram . . . 5 kilograms in weight. (b) in case of goods sold by litre . . . 5 litres in volume. (c) in case of goods sold by metre . . . 5 metres in length (d) in case of goods sold by piece . . . 1 in number (e) in case of goods sold by gross . . . 1 gross in number. (f) in case of goods sold by dozen . . . 1 dozen in number (g) in case of goods sold by pair . . . 1 pair. (h) in case of precious stones, namely, diamonds, emeralds, rubies,....
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....B(1) . . . 47C(1) . . ." A close perusal of the provisions, contained in rule 45, clearly shows that in the case of those goods, which are sold by piece, one piece can be brought, even if taxable, without payment of tax in respect thereof. Rules 45 and 46 are really applicable to the cases of those persons, who are registered under the Act inasmuch as rule 46 clearly states that a "registered dealer " cannot bring any of the taxable goods, enumerated in rule 45, without a permit having been issued by the Superintendent of Sales Tax, in form No. XVIII, on the basis of declaration made by the "registered dealer". It is, now, necessary to take note of the contents of form No. XVIII. This form reads as under: "Form: XVIII The Tri....
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..... . . . Signature of the Superin tendent of Taxes, Circle. . ." A bare perusal of form No. XVIII clearly shows that before the permit is issued by the Superintendent of Taxes, the "registered dealer" is required to make a declaration in terms of various requirements set out in form No. XVIII. When the provisions of rules 45, 46 and 47 are read in the light of the contents of form No. XVIII, it becomes more than abundantly clear that a person, other than a "registered dealer", cannot be forced to either apply or obtain a permit in form No. XVIII. In the present case, the pleaded facts by the parties clearly show that according to the sales tax authorities concerned, a permit, in form No. XVIII, is necessary for the purpose of bringing ....