https://www.taxtmi.com/caselaws?id=103583 The SC held that a taxing legislature may enact machinery and anti-evasion measures only where there is a reasonable and proximate connection between the regulated person and the taxable transaction. Section 38 of the Haryana General Sales Tax Act, 1973, and the connected rules and forms were found to apply broadly to clearing and forwarding agents, dalals and transporters, including persons with no direct nexus to a sale and no necessary knowledge of the information demanded. Because the obligations and penalty regime extended beyond ancillary powers and were unreasonable and oppressive in that context, section 38 was held ultra vires and bad in law, and the connected rules and forms also fell. en-us Thu, 09 Sep 1993 00:00:00 +0530 Fri, 12 Dec 2025 19:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103583 The SC held that a taxing legislature may enact machinery and anti-evasion measures only where there is a reasonable and proximate connection between the regulated person and the taxable transaction. Section 38 of the Haryana General Sales Tax Act, 1973, and the connected rules and forms were found to apply broadly to clearing and forwarding agents, dalals and transporters, including persons with no direct nexus to a sale and no necessary knowledge of the information demanded. Because the obligations and penalty regime extended beyond ancillary powers and were unreasonable and oppressive in that context, section 38 was held ultra vires and bad in law, and the connected rules and forms also fell. Case-Laws VAT / Sales Tax Thu, 09 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103583