Rule 3A(2) of Tripura Sales Tax Rules not ultra vires to Tripura Sales Tax Act

State of Tripura Vs Chandan DEB (Supreme Court of India) Supreme Court held that rule 3A(2) of the Tripura Sales Tax Rules, 1976 (TST Rules) are not ultra vires to Tripura Sales Tax Act, 1976 (TST Act). Accordingly, 4% tax deductible on transfer of right to use goods. Facts- Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 29.08.2007 passed by the Gauhati High Court by which the Division Bench of the High Court has dismissed the writ appeals preferred by the State of Tripura which were against the judgment and order passed by the learned Single Judge declari...