VAT Demand unsustainable as transport of goods outside the purview of ‘sale’

Maharaja Gas Agency Vs State of Tripura (Tripura High Court) Facts- The petitioner is carrying the business of distribution of Liquid Petroleum Gas (LPG) as well as transportation of LPG and LPG cylinders. On participation in a tender, invited by the Indian Oil Corporation Limited (IOCL), he was successful in the bid for grant of licences for transportation of LPG and LPG cylinders for various destinations. The IOCL had issued three separate work orders for transportation of LPG and LPG cylinders for different places. But, during the process of execution of those work orders, the Superintenden...