2013 (8) TMI 994

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....> W.P.(C) No. 241 of 2013 - -<br>CST, VAT & Sales Tax<br>-<br>THE CHIEF JUSTICE MR. DEEPAK GUPTA AND MR. JUSTICE S. TALAPATRA For the petitioner : Mr. B.N. Majumder, Advocate. For the respondent : Mr. S. Chakraborty, Addl. G.A. JUDGMENT & ORDER (ORAL) (Deepak Gupta, CJ) The petitioner by means of this writ petition has challenged the order dated 26th March, 2013, whereby the goods which ....

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....sent by courier service. The State may, if so advised, issue necessary instructions immediately that what should be the maximum quantity of goods in terms of quality and number etc. which can be brought into Tripura through courier service. 4. This should be done to avoid evasion of taxes. In case couriers, like in the present case are permitted to bring in goods in this manner, there may be occa....

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....his petition cannot be entertained at this stage. We, therefore, reject this petition but liberty is given to the petitioner to supply all documents in support of it's case to the Assessing Officer within 15 days from today and the assessing authority shall decide the entire matter on merits within 30 days of the receipt of such representation along with the necessary documents. The petitioner rep....