https://www.taxtmi.com/caselaws?id=145209 Seizure and confiscation powers under sales tax legislation may operate as ancillary measures to the State's taxing power where they deter tax evasion and secure compliance rather than impose a separate tax on goods. Constitutional validity depends on legislative competence under the taxing entry and on procedural safeguards against arbitrary exercise. Relevant safeguards include inspection, seizure, notice and opportunity of hearing, inquiry, and appellate remedies. The possibility of misuse by officials does not alone invalidate a statutory scheme where the powers are structured and directed to preventing tax evasion. Restrictions on property and business interests must not be excessive, unguided, or discriminatory under constitutional equality and freedom guarantees. en-us Mon, 21 Nov 1966 00:00:00 +0530 Tue, 23 Apr 2013 11:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145209 Seizure and confiscation powers under sales tax legislation may operate as ancillary measures to the State's taxing power where they deter tax evasion and secure compliance rather than impose a separate tax on goods. Constitutional validity depends on legislative competence under the taxing entry and on procedural safeguards against arbitrary exercise. Relevant safeguards include inspection, seizure, notice and opportunity of hearing, inquiry, and appellate remedies. The possibility of misuse by officials does not alone invalidate a statutory scheme where the powers are structured and directed to preventing tax evasion. Restrictions on property and business interests must not be excessive, unguided, or discriminatory under constitutional equality and freedom guarantees. Case-Laws VAT and Sales Tax Mon, 21 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145209