TRIPURA GOODS TRANSPORT ASOCIATIN Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) This is an appeal against the judgment and order of learned Single Judge dated 21.7.1995 whereby the learned single Judge dismissed the Civil Rule No.569 of 1994 with the findings that the Rules which the petitioner challenged in the writ petition are neither unconstitutional nor ultra vires. Those are regulatory in measure and as such those rules are not oppressive and unreasonable.

(2.) We have heard Dr. A.K. Saraf, the learned counsel appearing on behalf of the appellants and Mr. A. Chakraborty, the learned Advocate General appearing on behalf of the respondents.

(3.) The facts of the case, in brief, are that the appellants who challenged the constitutional validity of the Tripura Sales Tax (11th Amendment) Rules, 1994 (hereinafter referred to as the Rules), provisions of Sections 29, 32 and 36A of the Tripura Sales Tax Act (hereinafter referred to as the Act) and the Notifications dated 23.9.94 and 15.10.94 claimed to be transporters doing business of transporting goods after obtaining necessary registration. It is stated that the appellants being transporters they are acting as carriers within the meaning of Section 2 of the Carriers Act, 1865 and on instructions from their clients they carry goods by road either within Tripura or to a place outside Tripura and for such services they are remunerated by their clients. The appellants are, therefor, nothing but transporters and they are not dealers manufacturing or importing taxable goods in Tripura.