https://www.taxtmi.com/caselaws?id=154250 Section 28A of the Karnataka Sales Tax Act, as amended, was analysed as a check-post measure to prevent tax evasion in goods liable to tax under the Act. The provision required production of prescribed documents and authorised penalty only for contravention or non-compliance without sufficient cause, with safeguards including notice, hearing, proof of prior tax payment, and appellate remedies. It was distinguished from the earlier Madras provision struck down in K.P. Abdulla because the Karnataka scheme replaced seizure and confiscation with a limited penalty-based mechanism. The provision was therefore within the incidental and ancillary legislative power and not unconstitutional. en-us Fri, 06 Sep 1985 00:00:00 +0530 Wed, 14 Aug 2013 17:45:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154250 Section 28A of the Karnataka Sales Tax Act, as amended, was analysed as a check-post measure to prevent tax evasion in goods liable to tax under the Act. The provision required production of prescribed documents and authorised penalty only for contravention or non-compliance without sufficient cause, with safeguards including notice, hearing, proof of prior tax payment, and appellate remedies. It was distinguished from the earlier Madras provision struck down in K.P. Abdulla because the Karnataka scheme replaced seizure and confiscation with a limited penalty-based mechanism. The provision was therefore within the incidental and ancillary legislative power and not unconstitutional. Case-Laws VAT and Sales Tax Fri, 06 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154250