TRIPURA GOODS TPT. ASSON. vs COMMR. OF TAXES

The Supreme Court addressed the recall application concerning its order dated 3rd March 1997, which was based on a concession regarding the supply of sales tax forms to transporters. The Court clarified that the order was made without proper authority from the Commissioner of Taxes and emphasized that Form XVIIIA under Rule 47A of the Tripura Sales Tax Rules, 1976 is applicable only to 'Dealers'. The Court did not express any opinion on the legal questions raised, as the matter was resolved through the consent order and subsequent clarifications.