https://www.taxtmi.com/caselaws?id=149878 A regulatory requirement compelling groundnut oil-millers to maintain an hour-to-hour register was held to impose an excessive and arbitrary burden on business, because it would disrupt operations, waste time and labour, and was not shown to meaningfully assist tax levy, collection, or prevention of evasion; it was therefore violative of article 19(1)(g). The Court also held that the requirement was not necessary to carry out the purposes of the Andhra Pradesh General Sales Tax Act and had gone beyond the limited rule-making power under section 39, so it was ultra vires. The impugned rule was struck down. en-us Fri, 11 Sep 1970 00:00:00 +0530 Sat, 04 May 2013 16:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149878 A regulatory requirement compelling groundnut oil-millers to maintain an hour-to-hour register was held to impose an excessive and arbitrary burden on business, because it would disrupt operations, waste time and labour, and was not shown to meaningfully assist tax levy, collection, or prevention of evasion; it was therefore violative of article 19(1)(g). The Court also held that the requirement was not necessary to carry out the purposes of the Andhra Pradesh General Sales Tax Act and had gone beyond the limited rule-making power under section 39, so it was ultra vires. The impugned rule was struck down. Case-Laws VAT and Sales Tax Fri, 11 Sep 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149878