M/S. NEWSCO INTERNATIONAL ENERGY SERVICES INC. Vs. THE STATE OF TRIPURA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF TRIPURA, THE COMMISSIONER OF TAXES, THE SUPERINTENDENT OF TAXES AND OIL & NATURAL GAS CORPORATION LTD.

JUDGEMENT

(1.) BY means of this petition the petitioner has prayed for the grant of following reliefs :

(2.) AT this stage we are not going into the rival contentions of the parties in view of the order which we intend to pass. The main issue is whether the transaction involved/envisaged in the contract agreement bearing No. BDA/ONSG/MM/DS/MWD -SDMM/05/201213/BN6YC12004/9010018111 dated 28 -06 -2013 amounts to a sale within the meaning of the Tripura Value Added Tax or not. This question may be a mixed question of law and fact but it cannot be decided initially in writ proceedings. Therefore, we are of the view that the petitioner should first approach the revenue authorities for appropriate relief.