https://www.taxtmi.com/caselaws?id=128968 Section 28-A of the Mysore Sales Tax Act was treated as a valid anti-evasion measure within the State's sales tax competence and not as a direct impediment to trade under Article 301, because the transport and document requirements were incidental to tax collection. The obligations to carry documents and furnish particulars were upheld as reasonable regulatory controls. However, the confiscatory and recovery machinery in sub-sections (4) to (7) was struck down because it lacked clear standards, an intelligible basis for action, and an effective hearing safeguard. The valid information-gathering provisions were held severable and remained operative. en-us Fri, 26 Feb 1965 00:00:00 +0530 Mon, 15 Apr 2013 17:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128968 Section 28-A of the Mysore Sales Tax Act was treated as a valid anti-evasion measure within the State's sales tax competence and not as a direct impediment to trade under Article 301, because the transport and document requirements were incidental to tax collection. The obligations to carry documents and furnish particulars were upheld as reasonable regulatory controls. However, the confiscatory and recovery machinery in sub-sections (4) to (7) was struck down because it lacked clear standards, an intelligible basis for action, and an effective hearing safeguard. The valid information-gathering provisions were held severable and remained operative. Case-Laws VAT and Sales Tax Fri, 26 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128968