https://www.taxtmi.com/caselaws?id=150912 Section 16-A of the Orissa Sales Tax Act and rule 94 of the Orissa Sales Tax Rules were upheld as valid exercises of State legislative power under entry 54 of List II. The court applied the principle that a taxing entry covers ancillary and incidental measures needed to assess and collect tax, including steps to prevent evasion. It distinguished the provision from the Madras scheme previously invalidated by the Supreme Court because the Orissa law excluded confiscation of goods not liable to tax and confined the power to taxable sales. The challenge to the seizure and confiscation provisions therefore failed. en-us Tue, 22 Jan 1974 00:00:00 +0530 Fri, 24 May 2013 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150912 Section 16-A of the Orissa Sales Tax Act and rule 94 of the Orissa Sales Tax Rules were upheld as valid exercises of State legislative power under entry 54 of List II. The court applied the principle that a taxing entry covers ancillary and incidental measures needed to assess and collect tax, including steps to prevent evasion. It distinguished the provision from the Madras scheme previously invalidated by the Supreme Court because the Orissa law excluded confiscation of goods not liable to tax and confined the power to taxable sales. The challenge to the seizure and confiscation provisions therefore failed. Case-Laws VAT and Sales Tax Tue, 22 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150912