ASHISH KUMAR DEY Vs. STATE OF TRIPURA

JUDGEMENT

(1.) These petitions arise in common background; they have been heard together and would be disposed of by this common order.

(2.) Facts being similar we may notice them from WP(C) No.540/2020.

(3.) Petitioner is a goods carriage contractor. The petitioner had responded to a tender notice dated 21st January, 2014 for transportation of fertilizers, food grains etc. at various places for and on behalf of the State of Tripura. The petitioner was awarded the contract for the period of 2014-2015 and executed the work under the directions of the State Government. While making payment for the charges for transportation, Tripura Value Added Tax department ('VAT department' for short) collected tax at source @ 6% on the bill amount. All the payments were made after such deduction. The total deduction so made for the period in question came to Rs.2,36,569/-. Petitioner has produced at Annexure A/3 collectively the payment vouchers which reflect the amount of tax collected at source by the VAT department.