https://www.taxtmi.com/caselaws?id=103274 Section 37 of the Haryana General Sales Tax Act, 1973, together with rule 45 and Forms 38 and 39, were examined as a check-post and inspection scheme for goods in transit. Applying the same rationale as an earlier decision upholding a similar transit-control framework, the SC accepted that such measures are designed to facilitate enforcement of sales tax law and regulate movement of goods through inspection and documentation. The statutory provisions were therefore upheld, and the challenge to the Haryana transit inspection framework failed. en-us Wed, 23 Apr 1986 00:00:00 +0530 Mon, 09 Sep 2013 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103274 Section 37 of the Haryana General Sales Tax Act, 1973, together with rule 45 and Forms 38 and 39, were examined as a check-post and inspection scheme for goods in transit. Applying the same rationale as an earlier decision upholding a similar transit-control framework, the SC accepted that such measures are designed to facilitate enforcement of sales tax law and regulate movement of goods through inspection and documentation. The statutory provisions were therefore upheld, and the challenge to the Haryana transit inspection framework failed. Case-Laws VAT and Sales Tax Wed, 23 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103274