Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Bengal Finance (Sales Tax) Act 1941/West Bengal Sales Tax Rules |
Content Type | Text |
Resource Type | Law Order |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Bengal Finance (Sales Tax) Act, 1941/West Bengal Sales Tax Rules,1941:Ss.2(ia-1)-Explanation land ss.4C(6) and 4C(7)/rr.48L(4) and 48M-Constitutional validity of-West Bengal Taxation Tribunal suspended operationof Explanation I to s.2(/a-1) holding it valid but vague and held that there isno machinery provision specifying the manner of disclosure-Tribunal alsoheld sub-sections ( 6) and (7) of s.4-C invalid and unconstitutional and sub-rule( 4) of r.48 as invalid observing that power to seize and sell the goods isexercisable without purchase of goods by, and a proper assessment of purchasetax in respect of, a transporter of goods-On appeal, Held, there is no ambiguityin s.2(Ja-1) and Explanation I thereto-The requirements of Explanation I areclear enough-Not providing any proforma for declaring particulars underthe Explanation would neither make it vague nor unworkable for want of anymachinery provision-Order of Tribunal in regard to Explanation/, set aside.Ss.4C(6) and 4C(7) of the Act and r.48L(4) of the Rules are notunconstitutional-The course of action incorporated in these provisions ismeant to prevent evasion of tax due under the Act-It cannot be said that sucha course of action can be taken by the authorities even without any purchaseof goods by a casual trader-The sine qua non for levy of tax under the Actis the purchase of the goods within the State-Jn the absence of any taxableevent the goods will not be liable to tax and consequently no transporter canbe made liable to pay tax at the entry point for his failure to disclose theinformation which is required under Explanation to s.2(Ja-1) of the Act-Order of Tribunal is set aside.It is made clear that order of Tribunal is not challenged in so far as itholds r-48M as unconstitutional. |
Judge | N/A |
Neutral Citation | 2003 INSC 119 |
Petitioner | State Of West Bengal And Anr. |
Respondent | Road Transport Association, Silguri And Anr. |
SCR | [2003] 2 S.C.R. 335 |
Judgement Date | 2003-02-25 |
Case Number | 8180 |
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