https://www.taxtmi.com/caselaws?id=154853 Provisions requiring transport documents and disclosure of information for goods in transit were treated as ancillary regulatory measures to prevent sales tax evasion and secure revenue under the taxing power in entry 54 of List II. The Court held that detention and penalty were authorised only where there was an attempt to evade tax, not on a mere assumption of sale, and therefore the impugned notification and permit forms were not beyond legislative competence. The document requirement was also found not to impose an unreasonable restriction on trade, since it served a public interest purpose without prohibiting transport or disposal of goods. The constitutional challenge failed and the penalty was upheld as within authority of law. en-us Wed, 14 May 1986 00:00:00 +0530 Tue, 27 Aug 2013 17:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154853 Provisions requiring transport documents and disclosure of information for goods in transit were treated as ancillary regulatory measures to prevent sales tax evasion and secure revenue under the taxing power in entry 54 of List II. The Court held that detention and penalty were authorised only where there was an attempt to evade tax, not on a mere assumption of sale, and therefore the impugned notification and permit forms were not beyond legislative competence. The document requirement was also found not to impose an unreasonable restriction on trade, since it served a public interest purpose without prohibiting transport or disposal of goods. The constitutional challenge failed and the penalty was upheld as within authority of law. Case-Laws VAT and Sales Tax Wed, 14 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154853