https://www.taxtmi.com/caselaws?id=129008 Sections 29 to 31 of the Kerala General Sales Tax Act, 1963 were upheld as regulatory check-post provisions requiring carriers to carry and produce transport-related documents. The Court held that these requirements are intended to prevent tax evasion and secure effective administration of the sales tax law, so they do not impermissibly restrain the freedom of trade, commerce and intercourse under Article 301. The distinction drawn between railways and motor transport was treated as based on real operational differences and therefore a reasonable classification under Article 14. The constitutional challenge failed, and the impugned provisions were held valid. en-us Mon, 02 Nov 1964 00:00:00 +0530 Tue, 16 Apr 2013 12:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129008 Sections 29 to 31 of the Kerala General Sales Tax Act, 1963 were upheld as regulatory check-post provisions requiring carriers to carry and produce transport-related documents. The Court held that these requirements are intended to prevent tax evasion and secure effective administration of the sales tax law, so they do not impermissibly restrain the freedom of trade, commerce and intercourse under Article 301. The distinction drawn between railways and motor transport was treated as based on real operational differences and therefore a reasonable classification under Article 14. The constitutional challenge failed, and the impugned provisions were held valid. Case-Laws VAT and Sales Tax Mon, 02 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129008