TaxTMI 
TaxTMI 
2007 (8) TMI 681
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....JUDGMENT:- The judgment of the court was delivered by A.B. PAP J.-We have heard learned counsel for the parties. These two groups of appeals, one by the private appellants and the other by the State appellants having arisen from the same judgment dated August 6, 2001 passed by a learned single judge of this court in W.P. (C) No. 237 of 1999 and 10 other similar cases, we propose to dispose of th....
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.... direction from rule 3A(2) of the Tripura Sales Tax Rules, 1976 (for short, "the Rules") which enjoins every person responsible for payment, on account of any transfer of right to use any goods, to deduct tax payable under the Act from the amount payable for such transfer. This direction of the Commissioner and the vires of rule 3A(2) of the Rules came under challenge in several writ petitions ins....
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....ct and, as such, consideration amount received or receivable is taxable at the rate of four per cent under the second proviso to section 3(1) of the Act. Aggrieved, the private appellants have challenged the said decision in the present group of appeals on hand filed by them. We would first decide the group of appeals of the private appellants. The only question raised in this group of appeals is....
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....amount. We entirely agree with the same and accordingly we allow this group of appeals of the private appellants setting aside and quashing the aforementioned decision of the learned single judge in the judgment impugned. In the other group of appeals on hand preferred by the State-appellants, the challenge is to the following decisions of the learned single judge in the judgment impugned. (i) ....