MANU BRICKS INDUSTRIES, TO BE REPRESENTED BY SRI GURUPRASAD ROY, SON OF LATE SANTOSH KR. ROY, Vs. STATE OF TRIPURA

JUDGEMENT

(1.) Heard Mr. P. Roy Barman, learned Counsel, appearing on behalf of the Petitioners. Also heard Mr. N. C. Pal, learned Government Advocate, and Mr. P. Gautam, learned Counsel, appearing on behalf of the Respondents.

(2.) The Petitioner No. 1 is a registered partnership firm, which has come into existence in pursuance of a deed of partnership, to carry out the business of manufacturing of bricks, sale and supply thereof. The Petitioner No. 1 stands registered as a dealer under the Tripura Value Added Tax Act, 2004 (in short, TVAT Act) and a Certificate of Registration, as a dealer, has been issued, in this regard, by the Superintendent of Taxes, Kailashahar. The Certificate of Registration, so issued, makes the dealer liable to pay tax on and from 12th of January, 2009.

(3.) Before the issuance of the Certificate of Registration aforementioned, an enquiry had been conducted and the enquiry report, submitted to the Superintendent of Taxes, Kailashahar, stated that during inspection of the brick kiln, no coal had been found kept stocked there and that firing of the green had not yet been started.