https://www.taxtmi.com/caselaws?id=148267 Registration and record-keeping requirements imposed on a miller who was neither a wholesale dealer nor a retail dealer were upheld as valid anti-evasion measures under the sales tax law. The court treated registration, maintenance of accounts, and related declarations as incidental and ancillary powers within the State Legislature's taxing competence under Entry 54 of List II, because such measures help prevent tax evasion rather than create a separate levy. The requirements were also held to be reasonable regulatory restrictions that did not substantially fetter the right to carry on business or hold property. The constitutional challenge therefore failed, and the provisions were sustained. en-us Thu, 30 Nov 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148267 Registration and record-keeping requirements imposed on a miller who was neither a wholesale dealer nor a retail dealer were upheld as valid anti-evasion measures under the sales tax law. The court treated registration, maintenance of accounts, and related declarations as incidental and ancillary powers within the State Legislature's taxing competence under Entry 54 of List II, because such measures help prevent tax evasion rather than create a separate levy. The requirements were also held to be reasonable regulatory restrictions that did not substantially fetter the right to carry on business or hold property. The constitutional challenge therefore failed, and the provisions were sustained. Case-Laws VAT and Sales Tax Thu, 30 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148267