MAHABIR TRANSPORT AGENCY Vs. CHAIRMAN FOOD CORPORATION OF INDIA

JUDGEMENT

(1.) IN this writ petition two questions have been raised for consideration. The first question relates to the constitutional validity of the rule 3a of the Tripura Sales Tax (9th Amendment) Rules, 1989, i. e. , it is ultra vires the Constitution of India and the second question is whether the petitioner is liable to pay sales tax on the price paid for hiring the trucks in execution of works, viz. , transportation of foodgrains, etc. , from FSD railway sidings of Dharmanagar and Choraibari to FCI godown complex at Agartala.

(2.) I have heard Mr. B. Das, the learned Senior Counsel appearing on behalf of the petitioner. I have also heard Mr. U. B. Saha, learned Government Advocate appearing on behalf of the State respondents and Mr. D. K. Biswas, the learned counsel appearing on behalf of the other respondents.

(3.) IN view of the aforesaid facts the petitioner has challenged the constitutional validity of rule 3 of the TST Rules and has contended that as per the contract entered into between the parties the respondent No. 3 or the respondent Nos. 4 and 5 have no right to collect sales tax by deducting the same from the bills submitted by him.