https://www.taxtmi.com/caselaws?id=156102 Section 37 of the Haryana General Sales Tax Act and rule 45 were upheld as valid machinery provisions aimed at preventing sales tax evasion through check-posts, document verification, vehicle stoppage, and inspection of goods in transit; the requirements were held neither arbitrary nor unconstitutional under Articles 14, 19, 301 and 304. The provision was also held to apply to goods carriers entering, leaving, or merely passing through Haryana, and the first proviso to sub-section (4) was treated as a qualifying exception rather than an independent exclusion. Earlier objections could not be re-agitated where constructive res judicata applied. en-us Wed, 17 May 1989 00:00:00 +0530 Fri, 13 Sep 2013 16:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156102 Section 37 of the Haryana General Sales Tax Act and rule 45 were upheld as valid machinery provisions aimed at preventing sales tax evasion through check-posts, document verification, vehicle stoppage, and inspection of goods in transit; the requirements were held neither arbitrary nor unconstitutional under Articles 14, 19, 301 and 304. The provision was also held to apply to goods carriers entering, leaving, or merely passing through Haryana, and the first proviso to sub-section (4) was treated as a qualifying exception rather than an independent exclusion. Earlier objections could not be re-agitated where constructive res judicata applied. Case-Laws VAT and Sales Tax Wed, 17 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156102