https://www.taxtmi.com/caselaws?id=150255 A security requirement for payment of sales tax, backed by penal consequences for default, was treated as a reasonable regulatory safeguard rather than an arbitrary restraint on business. It was held not to infringe article 19(1)(g) because tax collection may be supported by effective enforcement measures. The provision also did not offend article 301, since it did not directly or immediately impede trade and operated as a non-discriminatory regulatory device. Article 14 was not violated because the demand for security was limited by objective criteria and was subject to revisional scrutiny, which negatived arbitrariness. en-us Thu, 17 Aug 1972 00:00:00 +0530 Fri, 10 May 2013 17:47:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150255 A security requirement for payment of sales tax, backed by penal consequences for default, was treated as a reasonable regulatory safeguard rather than an arbitrary restraint on business. It was held not to infringe article 19(1)(g) because tax collection may be supported by effective enforcement measures. The provision also did not offend article 301, since it did not directly or immediately impede trade and operated as a non-discriminatory regulatory device. Article 14 was not violated because the demand for security was limited by objective criteria and was subject to revisional scrutiny, which negatived arbitrariness. Case-Laws VAT and Sales Tax Thu, 17 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150255