TRIPURA GOODS TRANSPORT ASSOCIATION Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) I.A. 3 is an application for recalling of the order passed by this Court on 3rd March, 1997.

(2.) A writ petition was filed by Tripura Goods Transport Association challenging the competence of the State Legislature to pass any law relating to "transportation of goods." The case of the Association was that the transporters were not liable to pay Sales Tax as they were neither "Dealers" in terms of the Act nor had any authority to sell on behalf of the dealers. Various other points were made in the writ petition. One of the points related to submitting of various forms under the Sales Tax Rules by the transporters at the check-posts. The writ petition was dismissed by the Gauhati High Court. The Association approached this Court by a special leave petition. The special leave petition was disposed of by a consent order dated 1-10-1996 which was as under:

(3.) Thereafter, another application was made on behalf of the transporters on which a further order was passed on 3-3-1997 to the following effect: