https://www.taxtmi.com/caselaws?id=104566 Provisions requiring transporters to maintain accounts, furnish declarations, obtain registration, and face penal consequences were upheld as ancillary machinery measures connected with preventing sales tax evasion. They were within the State Legislature's competence under the taxing power because they did not treat transporters as dealers or impose tax liability on them, and the enforcement provisions operated only to secure compliance with the regulatory scheme. The registration requirement was also upheld as a reasonable regulatory measure linked to check-post control and disclosure of consignments, and it was not treated as a direct restraint on trade under Article 301. en-us Fri, 18 Dec 1998 00:00:00 +0530 Fri, 04 Jul 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104566 Provisions requiring transporters to maintain accounts, furnish declarations, obtain registration, and face penal consequences were upheld as ancillary machinery measures connected with preventing sales tax evasion. They were within the State Legislature's competence under the taxing power because they did not treat transporters as dealers or impose tax liability on them, and the enforcement provisions operated only to secure compliance with the regulatory scheme. The registration requirement was also upheld as a reasonable regulatory measure linked to check-post control and disclosure of consignments, and it was not treated as a direct restraint on trade under Article 301. Case-Laws VAT and Sales Tax Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104566