https://www.taxtmi.com/caselaws?id=156627 Section 29A(2A) of the Kerala General Sales Tax Act and the first two contingencies in section 29A(2B) were treated as valid enforcement measures aimed at preventing tax evasion and recovering tax lawfully due, operating as incidental or ancillary powers within the sales tax scheme. The supporting circular was upheld insofar as it stayed within the statute and did not create a new tax. The classification between honest dealers and evaders was found to have a rational nexus with that object. However, the third contingency in section 29A(2B), which allowed detention of goods merely because a dealer had defaulted tax payment at any time, was held to exceed the anti-evasion purpose and was invalid to that extent under Articles 14, 19(1)(g) and 301. en-us Mon, 14 Oct 1991 00:00:00 +0530 Mon, 23 Sep 2013 11:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156627 Section 29A(2A) of the Kerala General Sales Tax Act and the first two contingencies in section 29A(2B) were treated as valid enforcement measures aimed at preventing tax evasion and recovering tax lawfully due, operating as incidental or ancillary powers within the sales tax scheme. The supporting circular was upheld insofar as it stayed within the statute and did not create a new tax. The classification between honest dealers and evaders was found to have a rational nexus with that object. However, the third contingency in section 29A(2B), which allowed detention of goods merely because a dealer had defaulted tax payment at any time, was held to exceed the anti-evasion purpose and was invalid to that extent under Articles 14, 19(1)(g) and 301. Case-Laws VAT and Sales Tax Mon, 14 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156627