https://www.taxtmi.com/caselaws?id=152406 Section 29A of the Kerala General Sales Tax Act, 1963 was upheld as a valid anti-evasion measure within the incidental and ancillary powers of taxation. The Court held that interception of vehicles, detention of goods, demand of security, and seizure on default were aimed at preventing sales tax evasion and ensuring compliance with transport documentation requirements, not at authorising confiscation simpliciter. Because the section required recorded reasons, notice, hearing, and enquiry before penalty, the restriction on movement of goods was treated as a reasonable public-interest safeguard and not an arbitrary restraint. It was also held not to violate Articles 301, 304(b), 19(1)(f), or 19(1)(g). en-us Mon, 19 Feb 1979 00:00:00 +0530 Tue, 02 Jul 2013 18:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152406 Section 29A of the Kerala General Sales Tax Act, 1963 was upheld as a valid anti-evasion measure within the incidental and ancillary powers of taxation. The Court held that interception of vehicles, detention of goods, demand of security, and seizure on default were aimed at preventing sales tax evasion and ensuring compliance with transport documentation requirements, not at authorising confiscation simpliciter. Because the section required recorded reasons, notice, hearing, and enquiry before penalty, the restriction on movement of goods was treated as a reasonable public-interest safeguard and not an arbitrary restraint. It was also held not to violate Articles 301, 304(b), 19(1)(f), or 19(1)(g). Case-Laws VAT and Sales Tax Mon, 19 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152406