JOY UDYOG LTD Vs. STATE OF TRIPURA; COMMISSIONER OF TAXES; SUPERINTENDENT OF TAXES

JUDGEMENT

(1.) The short question which arises for decision in this writ petition is whether the notice in terms of Tripura Sales Tax Act could have been issued after the said act have been repealed and the Tripura Value Added Tax, 2004 had come into force.

(2.) In the State of Tripura, the Tripura Sales Tax Act, 1976 and the Tripura Additional Sales Tax Act, 1990 were previously in force. Sales Tax and Additional Sales Tax was levied as per these Acts. The dispute in this case relates to the assessment years 2002-2003, 2003-2004 and 2004 and 2005. In this case the notice to the dealer for the purpose of reassessment was issued on 06.06.2006.

(3.) The Tripura Value Added Tax Act, 2004 was passed by the Tripura State legislature enforced with effect from 27th April, 2005 as per notification of the said date issued in the Tripura Gazette. The Tripura Value Added Tax repeals the provisions of the Tripura Sales Tax Act, 1976 and the Tripura Additional Sales Tax Act, 1990. We are concerned with Section 89 of the Act which reads as follows: