https://www.taxtmi.com/caselaws?id=105256 Subsequent legislative amendment made the constitutional challenge to the earlier detention provisions academic. The Kerala General Sales Tax framework was amended by insertion of section 29A, which allowed detention of goods at check points without conferring confiscation power on the officer, and rule 35 was replaced by rule 35A to align with that amendment. In light of these changes, the Supreme Court found it unnecessary to examine whether the struck-down provisions of section 29 and rule 35 violated articles 19(1)(g) and 301. The appeals were disposed of as unnecessary, with no order as to costs. en-us Tue, 05 Feb 2002 00:00:00 +0530 Fri, 30 Aug 2013 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105256 Subsequent legislative amendment made the constitutional challenge to the earlier detention provisions academic. The Kerala General Sales Tax framework was amended by insertion of section 29A, which allowed detention of goods at check points without conferring confiscation power on the officer, and rule 35 was replaced by rule 35A to align with that amendment. In light of these changes, the Supreme Court found it unnecessary to examine whether the struck-down provisions of section 29 and rule 35 violated articles 19(1)(g) and 301. The appeals were disposed of as unnecessary, with no order as to costs. Case-Laws VAT and Sales Tax Tue, 05 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105256