THE STATE OF TRIPURA FINANCE DAPARTMENT REPRESENTED BY THE SECRETARY vs CHANDAN DEB — C.A. No. 6500/2008

Case under Section XIV-A. Status: Disposed.

Disposed

CNR: SCIN010374712007

Filing Date

22-Dec-2007

Registration No

C.A. No. 6500/2008

Diary Number

37471/2007

Order Date

24-Mar-2023

Document Type

Judgement - of Main Case

Neutral Citation

2023 INSC 284

Disposal Type

Appeals Allowed

Last updated 04-Jul-2026

Acts & Sections

Section XIV-A

Petitioner(s)

  1. 1.THE STATE OF TRIPURA FINANCE DAPARTMENT REPRESENTED BY THE SECRETARY

    Adv. SHUVODEEP ROY[P-1]

Respondent(s)

  1. 1.CHANDAN DEB

    Adv. RAJIV MEHTA[R-1] T. V. RATNAM[R-2]

Case History

  1. Case disposedDisposed

  2. 24-Mar-2023

    Judgement - of Main CaseView PDF

  3. 24-Mar-2023

    ROP - of Main CaseView PDF

  4. 24-Mar-2023

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice C.T. Ravikumar

  5. 30-Aug-2022

    ROP - of Main CaseView PDF

  6. 30-Aug-2022

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mr. Justice Krishna Murari

  7. 10-Feb-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mrs. Justice B.V. Nagarathna

  8. 25-Jan-2022

    ROP - of Main CaseView PDF

  9. 25-Jan-2022

    Fixed Date by Court

    Hon'ble Mr. Justice M.R. Shah and Hon'ble Mrs. Justice B.V. Nagarathna

  10. 13-Dec-2021

    ROP - of Main CaseView PDF

  11. 13-Dec-2021

    IA

    Hon'ble The Chief Justice, Hon'ble Mr. Justice Surya Kant and Hon'ble Ms. Justice Hima Kohli

  12. 02-Mar-2021

    ROP - of Main CaseView PDF

  13. 02-Mar-2021

    Mention Memo

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  14. 04-Feb-2020

    ROP - of Main CaseView PDF

  15. 04-Feb-2020

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  16. 27-Jan-2020

    ROP - of Main CaseView PDF

  17. 27-Jan-2020

    After Week/Month/Vacation

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  18. 12-Sep-2019

    ROP - of Main CaseView PDF

  19. 12-Sep-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  20. 21-Aug-2019

    ROP - of Main CaseView PDF

  21. 21-Aug-2019

    Fixed Date by Court

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  22. 16-Jul-2019

    ROP - of Main CaseView PDF

  23. 16-Jul-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Dinesh Maheshwari

  24. 02-May-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  25. 11-Apr-2019

    Next Week / Week Commencing / C.O.Week

    Hon'ble Mr. Justice A.M. Khanwilkar and Hon'ble Mr. Justice Ajay Rastogi

  26. 07-Mar-2019

    First hearing

    Initial hearing scheduled

  27. 02-Jul-2014

    Office Report - of Main CaseView PDF

  28. 02-Jul-2014

    ROP - of Main CaseView PDF

  29. 17-Sep-2013

    ROP - of Main CaseView PDF

  30. 07-Mar-2013

    ROPView PDF

  31. 14-Jan-2013

    ROPView PDF

  32. 05-Nov-2012

    ROP - of Main CaseView PDF

  33. 18-Oct-2012

    ROPView PDF

  34. 08-Sep-2011

    ROPView PDF

  35. 11-Aug-2011

    ROPView PDF

  36. 06-Jul-2011

    ROPView PDF

  37. 13-Apr-2011

    ROPView PDF

  38. 03-Mar-2011

    ROPView PDF

  39. 21-Jan-2011

    ROPView PDF

  40. 26-Apr-2010

    ROP - of Main CaseView PDF

  41. 14-May-2009

    ROPView PDF

  42. 14-May-2009

    ROPView PDF

  43. 13-Apr-2009

    ROPView PDF

  44. 23-Jan-2009

    ROPView PDF

  45. 23-Jan-2009

    ROPView PDF

  46. 23-Jan-2009

    ROPView PDF

  47. 03-Nov-2008

    ROP - of Main CaseView PDF

  48. 25-Aug-2008

    ROP - of Main CaseView PDF

  49. 23-Jul-2008

    ROP - of Main CaseView PDF

  50. 14-May-2008

    ROP - of Main CaseView PDF

  51. 11-Apr-2008

    ROP - of Main CaseView PDF

  52. 25-Feb-2008

    ROP - of Main CaseView PDF

  53. 22-Dec-2007

    Case filed

    Registration No. C.A. No. 6500/2008

  54. [ 2023 INSC 284 ]

    Judgement - of Main CaseView PDF

View Full Judgment
casestatus.in Summary

Summary: State of Tripura v. Chandan Deb (C.A. No. 006500/2008) The Supreme Court reversed the Gauhati High Court's decision, holding that Rule 3A(2) of the Tripura Sales Tax Rules—requiring 4% tax deduction at source on vehicle hire transactions—is valid and not ultra vires the Tripura Sales Tax Act. The Court found the rule constitutes a valid recovery mechanism/machinery provision consistent with the Act's charging provisions on transfer of right to use goods, and does not alter tax liability or chargeability. This case analysis is maintained by casestatus.in based on publicly available court records.

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