https://www.taxtmi.com/caselaws?id=150171 Section 29(3) and (4) of the Andhra Pradesh General Sales Tax Act, which permitted seizure of goods not covered by the prescribed way bill and confiscation on non-payment of penalty, were held beyond the State's legislative competence under entry 54 of List II. The taxing power includes ancillary or incidental measures to prevent tax evasion, but it does not extend to confiscatory provisions that treat the absence of transit documents as sufficient basis for seizure and confiscation. The provisions were therefore invalid and could not be sustained. en-us Thu, 11 Feb 1971 00:00:00 +0530 Thu, 09 May 2013 16:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150171 Section 29(3) and (4) of the Andhra Pradesh General Sales Tax Act, which permitted seizure of goods not covered by the prescribed way bill and confiscation on non-payment of penalty, were held beyond the State's legislative competence under entry 54 of List II. The taxing power includes ancillary or incidental measures to prevent tax evasion, but it does not extend to confiscatory provisions that treat the absence of transit documents as sufficient basis for seizure and confiscation. The provisions were therefore invalid and could not be sustained. Case-Laws VAT and Sales Tax Thu, 11 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150171