R L ROY Vs. STATE OF TRIPURA

JUDGEMENT

(1.) All these three Civil Rules are being disposed of by this common judgment as they involve a common question of law and facts.

(2.) The petitioner in Civil Rule No. 114/115 M/s. R.L. Roy & Co. and the petitioner in Civil Rule No. 117 M/s. B.B.D. & Co. are engaged in the contract work and also manufacturing and selling of bricks, brick- bats etc. The firms are also registered assessee under the Tripura Sales Tax Act, 1976.

(3.) The Tripura Sales Tax (Fourth Amendment) Act, 1987 (hereinafter referred to as 'the Act') was enacted by the Tripoira Legislative Assembly and received the assent of the Governor on 12.5.1987 and published in the Gazette on 12.6.1987. Section l(3)reads as follows: