https://www.taxtmi.com/caselaws?id=153906 A pre-import declaration form requiring registered dealers to obtain a permit in advance for road import of goods from outside Assam was held unauthorized. The Court found that, although the Act and Rules already provided mechanisms to curb tax evasion through movement restrictions, check posts, prescribed declarations and information requests, those safeguards did not authorise a further permit regime or additional particulars beyond the prescribed forms. Because the impugned direction directly impeded the free flow of trade and lacked support in the rule-making framework, it was ultra vires the powers of the Superintendent of Taxes and the Commissioner and was quashed. en-us Mon, 20 Apr 1981 00:00:00 +0530 Thu, 01 Aug 2013 15:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153906 A pre-import declaration form requiring registered dealers to obtain a permit in advance for road import of goods from outside Assam was held unauthorized. The Court found that, although the Act and Rules already provided mechanisms to curb tax evasion through movement restrictions, check posts, prescribed declarations and information requests, those safeguards did not authorise a further permit regime or additional particulars beyond the prescribed forms. Because the impugned direction directly impeded the free flow of trade and lacked support in the rule-making framework, it was ultra vires the powers of the Superintendent of Taxes and the Commissioner and was quashed. Case-Laws VAT and Sales Tax Mon, 20 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153906