2010 (9) TMI 960

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....behalf of the petitioners. Also heard Mr. N. C. Pal, learned Government Advocate, and Mr. P, Gautam, learned counsel, appearing on behalf of the respondents. Petitioner No. 1 stands registered, as a dealer, under the Tripura Value Added Tax Act, 2004 (in short, "the TVAT Act"). The memorandum, dated October 23, 2009, issued by the Commissioner of Taxes, Government of Tripura, provided that each....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ancial year 2009-10. Despite the payments, which have been made by the petitioners, the respondents have refused to issue form XXVI after the said 16 numbers of form XXVI had been issued to the petitioner. Aggrieved by the fact that the requisite number of form XXVI in terms of the memorandum, dated October 23, 2009, were not being issued to the petitioner, the petitioner has impugned the said act....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... While considering the present writ petition, suffice it to point out that unless a person becomes liable to pay tax, no taxable liability can be imposed on him. In the case at hand, petitioner No. 1 is, admittedly, an entity, independent of the fact as to who its partner is. When petitioner No. 1 has no taxable liability, form No. XXVI could not have been refused to be issued in terms of the memo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....I, in terms of memorandum, dated September 23, 2010 aforementioned without insisting upon making payment of taxable liabilities, if any, of M/s. Manu Brick Industries provided there is no other legal impediment in issuing form No. XXVI to petitioner No. 1. As far as the taxable liability of M/s. Manu Brick Industries is concerned, it may be pointed out that M/s. Manu Brick Industries had impugned ....