https://www.taxtmi.com/caselaws?id=157270 Section 7(4a)(iii) of the Bengal Finance (Sales Tax) Act, 1941 was construed to permit demand of security from any importer of notified goods, including a registered dealer and not only an unregistered person. The demand was treated as a reasonable anti-evasion measure where the dealer had given undertakings, diverted goods, and sold part of them within West Bengal, so the challenge under Articles 14, 19(1)(g) and 301 was rejected. The security requirement was also held to be within the State's legislative competence as an ancillary and incidental power under Entry 54 of List II, since the facts showed local diversion and tax-risk within the State. en-us Mon, 17 Jul 1989 00:00:00 +0530 Thu, 03 Oct 2013 15:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157270 Section 7(4a)(iii) of the Bengal Finance (Sales Tax) Act, 1941 was construed to permit demand of security from any importer of notified goods, including a registered dealer and not only an unregistered person. The demand was treated as a reasonable anti-evasion measure where the dealer had given undertakings, diverted goods, and sold part of them within West Bengal, so the challenge under Articles 14, 19(1)(g) and 301 was rejected. The security requirement was also held to be within the State's legislative competence as an ancillary and incidental power under Entry 54 of List II, since the facts showed local diversion and tax-risk within the State. Case-Laws VAT and Sales Tax Mon, 17 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157270