https://www.taxtmi.com/caselaws?id=157719 Section 16A of the Orissa Sales Tax Act and rules 94 and 94A were examined as ancillary anti-evasion measures within the State's sales tax competence. The court held that the check-post machinery was not colourable legislation because it operated to prevent tax evasion rather than to disguise a restraint on trade. It also held that a temporary inspection or stoppage at check-posts is a regulatory measure and does not directly or immediately restrict trade, so it does not infringe article 301 or article 19(1)(g). The statutory check-post scheme was therefore upheld as a valid regulatory control. en-us Thu, 29 Jul 1993 00:00:00 +0530 Wed, 09 Oct 2013 18:33:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157719 Section 16A of the Orissa Sales Tax Act and rules 94 and 94A were examined as ancillary anti-evasion measures within the State's sales tax competence. The court held that the check-post machinery was not colourable legislation because it operated to prevent tax evasion rather than to disguise a restraint on trade. It also held that a temporary inspection or stoppage at check-posts is a regulatory measure and does not directly or immediately restrict trade, so it does not infringe article 301 or article 19(1)(g). The statutory check-post scheme was therefore upheld as a valid regulatory control. Case-Laws VAT and Sales Tax Thu, 29 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157719