https://www.taxtmi.com/caselaws?id=154099 The Punjab and Haryana HC held that the ancillary power under entry 54 of List II does not extend to imposing licensing, return-filing and penal obligations on clearing or forwarding agents and dalals who are complete strangers to the taxable sale or purchase transaction. Section 38 of the Haryana General Sales Tax Act, 1973, and rule 53 of the Haryana General Sales Tax Rules, 1975, were found to go beyond machinery for tax collection because they required compliance from persons not liable for sales tax and not shown to be connected with the taxable transaction. The provisions were therefore held ultra vires and unconstitutional, with consequential restraint against their enforcement. en-us Tue, 29 May 1984 00:00:00 +0530 Tue, 06 Aug 2013 18:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154099 The Punjab and Haryana HC held that the ancillary power under entry 54 of List II does not extend to imposing licensing, return-filing and penal obligations on clearing or forwarding agents and dalals who are complete strangers to the taxable sale or purchase transaction. Section 38 of the Haryana General Sales Tax Act, 1973, and rule 53 of the Haryana General Sales Tax Rules, 1975, were found to go beyond machinery for tax collection because they required compliance from persons not liable for sales tax and not shown to be connected with the taxable transaction. The provisions were therefore held ultra vires and unconstitutional, with consequential restraint against their enforcement. Case-Laws VAT and Sales Tax Tue, 29 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154099