https://www.taxtmi.com/caselaws?id=154851 Permit and declaration requirements for goods moved through Bihar in inter-State trade were treated as substantial restraints on free movement of goods, not as a mere regulatory check against tax evasion. The Patna HC held that the notification under the Bihar Finance Act, 1981 violated Articles 301 and 304 because it imposed onerous pre-transport conditions and applied to goods brought into and sent out of the State. The Court also held that the scheme did not amount to a tax on inter-State goods under Article 269(1), and the penalty operated only as enforcement of the declaration regime. The contrary view was rejected and the notification was struck down. en-us Tue, 18 Nov 1986 00:00:00 +0530 Tue, 27 Aug 2013 17:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154851 Permit and declaration requirements for goods moved through Bihar in inter-State trade were treated as substantial restraints on free movement of goods, not as a mere regulatory check against tax evasion. The Patna HC held that the notification under the Bihar Finance Act, 1981 violated Articles 301 and 304 because it imposed onerous pre-transport conditions and applied to goods brought into and sent out of the State. The Court also held that the scheme did not amount to a tax on inter-State goods under Article 269(1), and the penalty operated only as enforcement of the declaration regime. The contrary view was rejected and the notification was struck down. Case-Laws VAT and Sales Tax Tue, 18 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154851