https://www.taxtmi.com/caselaws?id=156794 Sub-rules (18), (19) and (20) of rule 26 of the Tamil Nadu General Sales Tax Rules, 1959 were framed to support levy of sales tax on lottery tickets and prevent evasion by requiring prescribed accounts and sealing of tickets sold within the State. The Court treated these requirements as uniform regulatory measures applicable to all lottery dealers, not as discriminatory or arbitrary restrictions. It held that delegated rules aimed at effective tax administration may regulate trade if they do not impose an unreasonable or confiscatory burden, and that administrative inconvenience alone is insufficient to invalidate them. The amended sub-rules were therefore upheld as consistent with articles 14, 19(1)(g), 21 and 300A. en-us Thu, 20 Dec 1990 00:00:00 +0530 Tue, 24 Sep 2013 18:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156794 Sub-rules (18), (19) and (20) of rule 26 of the Tamil Nadu General Sales Tax Rules, 1959 were framed to support levy of sales tax on lottery tickets and prevent evasion by requiring prescribed accounts and sealing of tickets sold within the State. The Court treated these requirements as uniform regulatory measures applicable to all lottery dealers, not as discriminatory or arbitrary restrictions. It held that delegated rules aimed at effective tax administration may regulate trade if they do not impose an unreasonable or confiscatory burden, and that administrative inconvenience alone is insufficient to invalidate them. The amended sub-rules were therefore upheld as consistent with articles 14, 19(1)(g), 21 and 300A. Case-Laws VAT and Sales Tax Thu, 20 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156794