(1.) The present set of writ petitions raises following important questions of constitutionality centering on Entry 54 of List II of the Seventh Schedule to the Constitution of India and also the extent and purport of the ancillary powers vested in the State legislature, which has enacted the Tripura Sales Tax Act, 1976, and subsequently, the Tripura Value Added Tax Act, 2004.
(2.) The above are some of the important questions of law, which require adjudication in the present set of writ applications, wherein the legality and validity of Section 13 A of the Tripura Sales Tax Act, 1976, and Section 77 of the Tripura Value Added Tax Act, 2004, are principally under challenge.
(3.) Before we attempt to answer the questions posed above, it is imperative that we take into account the circumstances, where under the writ petitions have been filed, under Article 226 of the Constitution of India, raising the questions, which we have indicated above. The material facts, therefore, giving rise to these writ petitions, may, first, be noted.