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2003 (2) TMI 206 - SC - VAT and Sales TaxSine qua non for levy of tax - Held that:- Appeal allowed. Unable to accept that such a course of action could be taken by the authorities even without any purchases of goods by a casual trader. The sine qua non for levy of tax under the Act is the purchase of the goods within the State of West Bengal. In the absence of any taxable event, the goods will not be liable to tax and, consequently, no transporter can be made liable to pay tax at the entry point for his failure to disclose the information which is required under Explanation 1 of section 2(1a-1) of the Act. We find no valid reason to hold that the said provisions are illegal much less unconstitutional, therefore, we are unable to sustain either the reasoning or the conclusion of the Tribunal that sub-sections (6) and (7) of section 4C of the Act and sub-rule (4) of rule 48L of the Rules are unconstitutional
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