https://www.taxtmi.com/caselaws?id=105613 Transporter compliance provisions under the Assam sales tax law were treated as ancillary machinery to the power of sales tax legislation, because they were designed to prevent tax evasion through furnishing particulars, maintaining accounts, and permitting search, seizure, and registration. The Court distinguished an earlier Haryana provision struck down for ambiguity, noting that the Assam scheme clearly covered transporters handling documents of title and persons in charge of goods carriers. The later registration requirement was also upheld as comparable to previously validated provisions and as not infringing fundamental rights. en-us Thu, 04 Aug 2005 00:00:00 +0530 Wed, 11 Jan 2017 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105613 Transporter compliance provisions under the Assam sales tax law were treated as ancillary machinery to the power of sales tax legislation, because they were designed to prevent tax evasion through furnishing particulars, maintaining accounts, and permitting search, seizure, and registration. The Court distinguished an earlier Haryana provision struck down for ambiguity, noting that the Assam scheme clearly covered transporters handling documents of title and persons in charge of goods carriers. The later registration requirement was also upheld as comparable to previously validated provisions and as not infringing fundamental rights. Case-Laws VAT and Sales Tax Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105613