9911796707
TMI Blog1998 (9) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... wn a smallscale industrial unit located at Silchar in the district of Cachar, Assam, and are manufacturing stone chips, etc., in the said industrial unit. The said industrial unit is a dealer registered under the Assam General Sales Tax Act, 1993. It is also registered under the Central Sales Tax Act, 1956. It has been supplying stone chips and other goods to different parties in the State of Tripura for the last several years. Pursuant to tender notice, the petitioners have been awarded three different contracts for supply and stacking of stone chips to the project sites of respondents Nos. 6 to 10 in the State of Tripura. Pursuant to the said contracts, the petitioners are now to transport the stone chips to the project sites of responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re all interstate sales and that respondents Nos. 6 to 10 are the consignee of the goods in question and therefore the petitioners were not selling the said goods inside the State of Tripura. The 11irther pointed out that under the Tripura, Sales Tax Act, 1976 registration is only required for selling goods inside the State of Tripura. According to the petitioners, the insistence on the part of the Superintendent of Taxes, Government of Tripura, for registration of the petitioners as a registered dealers under the Tripura Sales Tax Act and Rules made thereunder is illegal. They further pointed out that even on previous occasions the petitioners have supplied stone chips to various project sites inside the State of Tripura and have been issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the three different contracts is an intrastate sale from Assam to Tripura liable to tax under the Central Sales Tax Act or is an inter-State sale in the State of Tripura is a mixed question of fact and law and such a question cannot be decided by this Court under article 226 of the Constitution. Further as to whether the petitioners are at all liable for the sales tax on the goods under the Tripura Sales Tax Act, 1976 cannot be decided by this Court under article 226 of the Constitution at this stage without any assessment process as such being initiated or completed against the petitioners under the said Act. It is only in an assessment proceeding initiated under the Tripura Sales Tax Act, 1976 that the question as to whether the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h form No. XVIII even though it was not a registered dealer. But then there is no estoppel against law and in any case estoppel does not apply to taxation law. If the rule 46 provides that it is only the registered dealer who can be issued with form No. XVIII then it is only a registered dealer who can be issued such form No. XVIII notwithstanding the fact that on earlier occasions the petitioners though not registered dealers were issued form No. XVIII. 7.. The real apprehension of the petitioners is that in case they apply for registration under the Tripura Sales Tax Act, 1976 and are registered dealer under the said Act, the authorities may take such conduct on the part of the petitioners to be proof of the fact that the petitioners ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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