{"id":287998,"date":"2023-03-27T15:00:58","date_gmt":"2023-03-27T09:30:58","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=287998"},"modified":"2023-04-03T14:16:15","modified_gmt":"2023-04-03T08:46:15","slug":"sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","title":{"rendered":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity"},"content":{"rendered":"<p><script type=\"text\/javascript\">\n\tdocument.title = 'SC upholds validity of Rule 3A(2) of Tripura Sales Tax Rules | SCC Blog'\n\tdocument.querySelector('meta[name=\"description\"]').setAttribute(\"content\", \"Supreme Court upheld the validity of Rule 3A(2) of Tripura Sales Tax Rules, 1976 setting aside the decision of Gauhati High Court.\");\n<\/script><\/p>\n<div style=\"text-align: justify; line-height: 150%;\">\n<p style=\"margin-bottom: 3%;\"><b>Supreme Court:<\/b> In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision of Single Judge declaring Rule 3A(2) of the Tripura Sales Tax Rules, 1976 (&#8216;TST Rules&#8217;) ultra vires to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">Tripura Sales Tax Act, 1976<\/a> (&#8216;TST Act&#8217;), the Division Bench of M.R. Shah and Krishna Murari, JJ. found the High Court&#8217;s decision &#8216;absolutely fallacious&#8217;, quashed and set aside the judgment and order of both the Benches of High Court along with the quashing of memorandum of 1992 issued by the State Revenue Department.<\/p>\n<p style=\"margin-bottom: 3%;\">The present appeal challenges the common judgment and order passed by the Division Bench of Gauhati High Court on 29-8-2007 dismissing the writ appeals by State against the judgment and order passed by Single Judge which declared the Rule 3A(2) of the TST Rules ultra vires to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>. The Division Bench had also set aside the part of Single Judge judgment holding the original writ petitioners liable under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674473\">3AA<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court looked into the facts wherein the Revenue Department of Tripura issued a memorandum in 1992 for deduction of 4% tax at source under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674473\">3-A<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>. Tender notices were issued for hiring vehicles, work orders were issued in favour of original writ petitioners and agreements were entered into with GAIL, ONGC, FCI, etc. The original writ petitioners being the vehicle suppliers filed a Writ Petition before the High Court challenging the vires of Rule 3A(2) of TST Rules and for refund of amount deducted on the ground that there is no charging provision under <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> for levy of tax on transfer of right to use goods. Another ground to challenge Rule 3A was that it suffers from absence of delegation of power invalidating the memorandum issued in 1992.<\/p>\n<p style=\"margin-bottom: 3%;\">The Single Judge of High Court declared the Rule 3A(2) as ultra vires but held the original writ petitioners liable to pay sales tax under Section 3AA. The decision was challenged by both the parties before the Division Bench. The State challenged the ultra vires part, while the original writ petitioners challenged the liability for payment of sales tax. The Division Bench dismissed the State appeals and allowed the one by original writ petitioners holding Rule 3A(2) ultra vires of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> and Rules and relieving them from tax liability under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674473\">3AA<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>. The present appeal has been filed being aggrieved by the said judgment and order passed by the Division Bench.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court considered the question of whether Rule 3A(2) of the TST Rules can be declared ultra vires being contrary to the provisions of the &#8216;TST Act&#8217;, though there is express proviso in Section 3(1) for levy of 4% Sales Tax on any transfer of the right to use any goods for any purpose.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court examined various provisions of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> and Rules and observed that on combine reading of Section 3 with Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674462\">2(b) &amp; 2(g)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>, any transfer of right to use any goods shall be deemed to be a &#8216;sale&#8217;, and the transferor of the right to use any goods\/vehicles can be said to be a dealer liable to pay tax at the rate of 4% as per Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674473\">3(1)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>. Thus, the Court rejected the submissions of original writ petitioners negating the sale or transfer of goods since they are unregistered as per <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> not liable to pay 4% tax. The Court held that the liability to pay the tax shall be on the transferer transferring the right to use any goods as per proviso to Section 3(1) read with Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674462\">2(b) and 2(g)<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>.<\/p>\n<p style=\"margin-bottom: 3%;\">While considering the question of whether Rule 3A(2) of the TST Rules and memorandum issued by the Government for deduction of tax at 4% and bills to be paid to the transferers are ultra vires to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>, the Court found the High Court&#8217;s view &#8216;absolutely fallacious&#8217;. The Court clarified that &#8220;Rule 3A(2) only provides for a machinery\/mechanism where the person buying the goods is required to deduct the tax at source and deposits the same with the Revenue. It does not in any manner change the chargeability of the tax or liability of the tax which is under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674473\">3(1)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> read with Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674462\">2(b) &amp; 2(g)<\/a> of the <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>.&#8221;<\/p>\n<p style=\"margin-bottom: 3%;\">The Court observed that the said rules are framed by the State while exercising the rule-making power under Section <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0001674491\">44<\/a> of <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> and the tax liability on transfer of right to use the goods shall still be continued under proviso to Section 3(1). The Court said that merely providing the mode or machinery\/mechanism for recovery of tax payable by the transferer\/supplier from buyer deducting the tax at source and depositing the same with Revenue cannot be said to be ultra vires to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a> and Rules.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court quashed and set aside the common judgment and order passed by the Single Judge and Division Bench of the High Court declaring Rule 3A(2) of TST Rules ultra vires to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>, in addition to quashing and setting aside the State memorandum of 1992 requiring the hirers to deduct an amount of tax at 4%.<\/p>\n<p style=\"margin-bottom: 3%;\">The Court further observed and held that Rule 3A(2) of TST Rules does not change the chargeability or liability of tax in any manner. The Court commented that &#8220;the High Court has fallen in error in misinterpreting Rule 3A(2) of the TST Rules and declaring the same ultra vires to <a href=\"https:\/\/www.scconline.com\/DocumentLink.aspx?q=JTXT-0002898686\">TST Act<\/a>. The High Court materially erred in quashing and setting aside the memorandum issued by State Government.&#8221;<\/p>\n<p style=\"margin-bottom: 3%;\">[<span style=\"font-weight: bold; color: #632423;\">State of Tripura v. Chandan Deb, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/SgoBS2y9\">2023 SCC OnLine SC 327<\/a>, judgment dated 24-3-2023<\/span>]<\/p>\n<p style=\"text-indent: 18pt;\"><strong><span style=\"color: #000080;\">Judgment authored by: Justice M.R. Shah<\/span><\/strong><\/p>\n<blockquote class=\"wp-embedded-content\" data-secret=\"mVQudqFQnC\"><p><a href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/16\/know-thy-judge-justice-m-r-shah\/\">Know Thy Judge | Justice M. R. Shah<\/a><\/p><\/blockquote>\n<p><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;Know Thy Judge | Justice M. R. Shah&#8221; &#8212; SCC Blog\" src=\"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/16\/know-thy-judge-justice-m-r-shah\/embed\/#?secret=T5qtQRfRcn#?secret=mVQudqFQnC\" data-secret=\"mVQudqFQnC\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p><i>Supreme Court said that merely providing the mode or machinery\/mechanism for recovery of tax payable by the transferer\/supplier from buyer deducting tax at source and depositing the same with Revenue cannot be said to be ultra vires to Tripura Sales Tax Act and Rules.<\/i><\/p>\n","protected":false},"author":67513,"featured_media":288001,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,9],"tags":[25464,7431,5363,34169,56283,56282],"class_list":["post-287998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-supremecourt","tag-gauhati-high-court","tag-state-government","tag-supreme-court","tag-supreme-court-of-india","tag-tripura-sales-tax-act","tag-tripura-sales-tax-rules"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity | SCC Times<\/title>\n<meta name=\"description\" content=\"In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity\" \/>\n<meta property=\"og:description\" content=\"In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-03-27T09:30:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-03T08:46:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Ridhi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ridhi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/\",\"name\":\"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png\",\"datePublished\":\"2023-03-27T09:30:58+00:00\",\"dateModified\":\"2023-04-03T08:46:15+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/a21428c608a56b14de2f1880af8ab8ea\"},\"description\":\"In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png\",\"width\":886,\"height\":590,\"caption\":\"Tripura Sales Tax Rules\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/a21428c608a56b14de2f1880af8ab8ea\",\"name\":\"Ridhi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5bb725ff04af51d6ea760aba8bfa827caa7c4b3ff053baff285d71a0ab546955?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5bb725ff04af51d6ea760aba8bfa827caa7c4b3ff053baff285d71a0ab546955?s=96&d=mm&r=g\",\"caption\":\"Ridhi\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/scc_editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity | SCC Times","description":"In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","og_locale":"en_US","og_type":"article","og_title":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity","og_description":"In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision","og_url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2023-03-27T09:30:58+00:00","article_modified_time":"2023-04-03T08:46:15+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png","type":"image\/png"}],"author":"Ridhi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Ridhi","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/","name":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png","datePublished":"2023-03-27T09:30:58+00:00","dateModified":"2023-04-03T08:46:15+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/a21428c608a56b14de2f1880af8ab8ea"},"description":"In a Civil Appeal challenging the common judgment and order passed by the Division Bench of Gauhati High Court upholding the decision","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png","width":886,"height":590,"caption":"Tripura Sales Tax Rules"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/27\/sc-upholds-validity-of-rule-3a-2-of-tripura-sales-tax-rules-legal-research-legal-news-updates\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"\u201cRule 3A(2) of Tripura Sales Tax Rules, 1976 does not change the chargeability or liability to pay tax\u201d: Supreme Court upholds validity"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/a21428c608a56b14de2f1880af8ab8ea","name":"Ridhi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5bb725ff04af51d6ea760aba8bfa827caa7c4b3ff053baff285d71a0ab546955?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5bb725ff04af51d6ea760aba8bfa827caa7c4b3ff053baff285d71a0ab546955?s=96&d=mm&r=g","caption":"Ridhi"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/scc_editor\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-882.png","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":272245,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/08\/25\/financial-crunch-valid-ground-for-fixing-cut-off-date-reveision-of-pay-pension-tripura-state-civil-services-revised-pension-rules-rules-33-constitutional-supreme-court-legal-updates-research-news\/","url_meta":{"origin":287998,"position":0},"title":"Financial crunch a valid ground to fix cut-off date for granting actual benefit of revision of pension\/pay; Rule 3(3) of Tripura State Civil Services (Revised Pension) Rules, 2009 constitutional: Supreme Court\u00a0","author":"Prachi Bhardwaj","date":"August 25, 2022","format":false,"excerpt":"Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has held that the financial crunch\/financial constraint due to additional financial burden is a valid ground to fix a cut-off date for the purpose of granting the actual benefit of revision of pension\/pay. The Court was deciding the case\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-57-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-57-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-57-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-57-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/08\/MicrosoftTeams-image-57-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":283981,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/15\/additional-special-road-tax-not-manifestly-unjust-supreme-court-upholds-validity-of-section-3a-3-himachal-pradesh-motor-vehicles-taxation-act-1972-legal-research-legal-news-updates\/","url_meta":{"origin":287998,"position":1},"title":"&#8216;Additional Special Road Tax not manifestly unjust&#8217;; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972","author":"Editor","date":"February 15, 2023","format":false,"excerpt":"The State of Himachal Pradesh had appealed against the High Court's decision which held Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972 as ultra vires of the powers conferred upon the State Government under the Constitution of India. The Supreme Court set aside the said judgment of\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"\u2018Additional Special Road Tax not manifestly unjust\u2019; Supreme Court upholds validity of Section 3A (3) of Himachal Pradesh Motor Vehicles Taxation Act, 1972","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/02\/MicrosoftTeams-image-112.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":258315,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/12\/10\/tripura-value-added-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":287998,"position":2},"title":"Tripura Value Added Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"December 10, 2021","format":false,"excerpt":"On December 07, 2021, the Government of Tripura has issued the Tripura Value Added Tax (Eighth Amendment) Rules, 2021 in order to amend Tripura Value Added Tax Act, 2004. Key points: A new Rule 45A has been inserted which provides : Every registered dealer whose gross turnover in a year\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":254223,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/15\/tripura-plantation-labour-rules\/","url_meta":{"origin":287998,"position":3},"title":"Tri HC | Service of notice of meetings of the advisory board necessary specifying list of business to be transacted; Court allows appeal explaining Tripura Plantation Labour Rules, 1954","author":"Editor","date":"September 15, 2021","format":false,"excerpt":"Tripura High Court: The Division Bench of Akil Kureshi, CJ. and S.G. Chattopadhyay, J., allowed an appeal which was filed challenging the order of the Single Judge. Appellant was a company incorporated under the Companies Act which was engaged in plantation, production and sale of tea. It ran a tea\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":6307,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/07\/08\/alumina-ferric-or-fitkari-whether-a-salt-or-a-chemical-under-the-tripura-value-added-tax-act-2004-discussed\/","url_meta":{"origin":287998,"position":4},"title":"Alumina Ferric or \u2018Fitkari\u2019 whether a salt or a chemical under the Tripura Value Added Tax Act, 2004, discussed","author":"Sucheta","date":"July 8, 2014","format":false,"excerpt":"Tripura High Court: Deciding the question as to\u00a0 as to whether Alumina Ferric or 'Fitkari' falls within the definition of chemical under\u00a0 Entry 47 of Schedule II(b) or falls within the definition of salt in Entry 35 of Schedule III of the Tripura Value Added Tax Act, 2004, a division\u2026","rel":"","context":"In &quot;High Courts&quot;","block_context":{"text":"High Courts","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/highcourts\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":7126,"url":"https:\/\/www.scconline.com\/blog\/post\/2015\/03\/03\/justice-amitava-roy-appointed-as-a-judge-of-supreme-court\/","url_meta":{"origin":287998,"position":5},"title":"Justice Amitava Roy appointed as a Judge of Supreme Court","author":"Sucheta","date":"March 3, 2015","format":false,"excerpt":"Justice Amitava Roy, Chief Justice of Orissa High Court, appointed as the Judge of Supreme Court by President on 27th February, 2015 with effect from the date he assumes charge of his office.. The strength of the Supreme Court judges has gone up to 29 with Justice Amitava Roy\u2019s appointment.Justice\u2026","rel":"","context":"In &quot;Appointments &amp; Transfers&quot;","block_context":{"text":"Appointments &amp; Transfers","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/appointments\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/287998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67513"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=287998"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/287998\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/288001"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=287998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=287998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=287998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}