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TMI Blog2015 (2) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... which had taken place at Delhi could not be the subject-matter of the TVAT Act in Tripura. The only fault was that the goods were being transported without proper documents. The tax, payable for sale in Tripura had to be paid by B.S.F. or the C.R.P.F. on the amount which they were to receive and not on the amount which they paid to M/s. Dheer Marketing Company for supply of the shoes and shirts which were supplied from Delhi but sent to Tripura. Whether the sale had taken place at Delhi or whether the sale was an inter-State sale whereby goods moved from one State to the other, the State of Tripura had no right or authority to levy tax on the same. Forfeiture of bank guarantee furnished and levy of penalty - Held that:- during this proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d first passed an order that the assessing officer should determine the taxes, interests and penalties, if any, levied on the petitioner and thereafter, the petitioner would furnish bank guarantee and on furnishing the bank guarantee the goods seized would be released in his favour. 4. Thereafter the petitioner made a representation to the Superintendant of Taxes stating that by inadvertence the documents could not be produced. All the relevant documents were enclosed with the representation showing that the goods were meant for supply to the B. S. F. and C. R. P. F. for further sale in their canteens. Thereafter time for submission of bank guarantee was extended up to December 31, 2013 and the petitioner furnished the bank guarantees wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to the other, the State of Tripura had no right or authority to levy tax on the same. Therefore, the order dated December 21, 2013 is totally without jurisdiction. 6. Though the petitioner may not have been fully justified in sending the goods via courier without all the documents, we are clearly of the view that a person sitting in Delhi would not be aware about the requirements of the Rules in Agartala. For that, other action could have been taken but assessment of the tax could not have been resorted to because the sale is not amenable to tax within the State of Tripura. 7. Further development which has taken place is that during this process, great delay occurred and the contract of the petitioner was cancelled and he has fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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