https://www.taxtmi.com/caselaws?id=145209 Powers of seizure and confiscation enacted to prevent sales tax evasion can be treated as ancillary to the taxing entry when they operate in aid of effective levy and compliance. The confiscation scheme under the Andhra Pradesh General Sales Tax law is described as constitutionally valid because it is supported by inspection, seizure, hearing, inquiry, and appellate safeguards, and the mere possibility of official abuse does not make the law arbitrary. The notes also record that the confiscation provisions were upheld, while seizure of goods covered by a way-bill was found unjustified on the facts of the individual writ matter. 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 Powers of seizure and confiscation enacted to prevent sales tax evasion can be treated as ancillary to the taxing entry when they operate in aid of effective levy and compliance. The confiscation scheme under the Andhra Pradesh General Sales Tax law is described as constitutionally valid because it is supported by inspection, seizure, hearing, inquiry, and appellate safeguards, and the mere possibility of official abuse does not make the law arbitrary. The notes also record that the confiscation provisions were upheld, while seizure of goods covered by a way-bill was found unjustified on the facts of the individual writ matter. Case-Laws VAT and Sales Tax Mon, 21 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145209