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1997 (12) TMI 574 - SC - VAT and Sales TaxCompetence of the State Legislature to pass any law relating to “transportation of goods” - Held that:- The assurance given by the counsel of the State in court was “whether the applicants are dealers or not, he assures that if and when the applicants approach the Commissioner of Taxes, he shall ensure that these forms are supplied to the petitioners”. This assurance was clearly against the law. Form XVIII-A cannot be issued to the transporters. Although the order dated March 3, 1997 was based on the assurance given by the Senior Advocate appearing for the State the order will have to be recalled. An advocate appearing on behalf of the State cannot undertake that the State will do something contrary to the statute. Therefore, this application is allowed.
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