https://www.taxtmi.com/caselaws?id=150541 The Punjab General Sales Tax Act provision authorising seizure of goods in transit and release only on payment was treated as beyond the State's sales tax legislative power. Applying the principle that the power to levy sales tax under entry 54 of List II does not fairly and reasonably extend to confiscatory seizure measures, the text notes that such a mechanism is neither incidental nor ancillary to taxation. The provision was considered pari materia with the struck-down Madras provision, and the departmental action based on it was not sustained. en-us Wed, 07 Nov 1973 00:00:00 +0530 Sat, 18 May 2013 14:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150541 The Punjab General Sales Tax Act provision authorising seizure of goods in transit and release only on payment was treated as beyond the State's sales tax legislative power. Applying the principle that the power to levy sales tax under entry 54 of List II does not fairly and reasonably extend to confiscatory seizure measures, the text notes that such a mechanism is neither incidental nor ancillary to taxation. The provision was considered pari materia with the struck-down Madras provision, and the departmental action based on it was not sustained. Case-Laws VAT and Sales Tax Wed, 07 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150541