https://www.taxtmi.com/caselaws?id=150268 Unauthorised storage of stock outside premises specified in a dealer's registration certificate is treated as a tax-evasion prevention measure ancillary to the sales-tax charging scheme. Penal or compounding provisions addressing such storage remain within legislative competence where reasonably connected to preventing evasion. Storage at an unauthorised location, together with an initial admission that the goods were the dealer's stock-in-trade, supports an inference of concealment or avoidance. Such contravention may therefore attract compounding under the Tamil Nadu General Sales Tax Act. en-us Thu, 12 Aug 1971 00:00:00 +0530 Sat, 11 May 2013 09:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150268 Unauthorised storage of stock outside premises specified in a dealer's registration certificate is treated as a tax-evasion prevention measure ancillary to the sales-tax charging scheme. Penal or compounding provisions addressing such storage remain within legislative competence where reasonably connected to preventing evasion. Storage at an unauthorised location, together with an initial admission that the goods were the dealer's stock-in-trade, supports an inference of concealment or avoidance. Such contravention may therefore attract compounding under the Tamil Nadu General Sales Tax Act. Case-Laws VAT and Sales Tax Thu, 12 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150268