https://www.taxtmi.com/caselaws?id=155799 A judicial declaration that a statutory provision is ultra vires does not repeal it or erase it from the statute book; it only prevents enforcement while the declaration stands. Applying that principle, the Andhra Pradesh High Court accepted the later view that section 28(6) of the Andhra Pradesh General Sales Tax Act, 1957 was constitutionally valid, treated the earlier contrary decision as per incuriam, and held that the provision was an ancillary regulatory measure within legislative competence under the sales tax entry. It also declined to refer the matter to a Full Bench, finding no binding conflict. The seizure of unaccounted goods was therefore upheld as authorised by law. en-us Sun, 13 Mar 1988 00:00:00 +0530 Sat, 07 Sep 2013 17:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155799 A judicial declaration that a statutory provision is ultra vires does not repeal it or erase it from the statute book; it only prevents enforcement while the declaration stands. Applying that principle, the Andhra Pradesh High Court accepted the later view that section 28(6) of the Andhra Pradesh General Sales Tax Act, 1957 was constitutionally valid, treated the earlier contrary decision as per incuriam, and held that the provision was an ancillary regulatory measure within legislative competence under the sales tax entry. It also declined to refer the matter to a Full Bench, finding no binding conflict. The seizure of unaccounted goods was therefore upheld as authorised by law. Case-Laws VAT and Sales Tax Sun, 13 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155799