The State Of Tripura Finance Department Represented By The Secretary vs. Swapan Kumar Paul

ú ITEM NO.45 COURT NO.4 SECTION III SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).2210/2009 (From the judgment and order dated 29/08/2007 in WA No. 325/2001 of The HIGH COURT OF GAUHATI AT AGARTHALA) STATE OF TRIPURA & ANR. Petitioner(s) VERSUS M/S SWAPAN KUMAR PAUL & ORS. Respondent(s) (With appln(s) for c/delay in filing SLP and prayer for interim relief and office report) Date: 14/05/2009 This Petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE S.H. KAPADIA HON'BLE MR. JUSTICE AFTAB ALAM For Petitioner(s) Mr. Ritu Raj Biswas, Adv. Mr. Gopal Singh,Adv. For Respondent(s) Mr. Rajiv Nanda,Adv. UPON hearing counsel the Court made the following ORDER Leave granted restricted to question No. B at page 57, which reads as under: "Whether Sub-rule (2) of the Rule 3A of the TST Rules can be declared ultra vires being contrary to the provisions of the 'TST Act', though there is express proviso in Section 3(1) for levy of 4% Sales Tax on any transfer of the right to use any goods for any purpose?" Tag with SLP(C) No. 3954 of 2008. (S. Thapar) (Madhu Saxena)

PS to Registrar Court Master