https://www.taxtmi.com/caselaws?id=157860 Rule 62-A and forms 45-B and 45-C under the Gujarat Sales Tax Act were held to go beyond the limited power in section 59-A(3)(a) because they did not merely require carrying documents for check-post inspection but imposed importer-specific declarations and preconditions amounting to a permit-like regime. The provisions were also described as creating a direct fetter on inter-State movement of cement and as an unreasonable restriction on trade under articles 301, 304(b) and 19(1)(g). The special burden on imported cement alone was treated as discriminatory, lacking rational nexus with anti-evasion, and inconsistent with articles 14, 303 and 304(a). en-us Wed, 12 Jul 1995 00:00:00 +0530 Fri, 11 Oct 2013 15:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157860 Rule 62-A and forms 45-B and 45-C under the Gujarat Sales Tax Act were held to go beyond the limited power in section 59-A(3)(a) because they did not merely require carrying documents for check-post inspection but imposed importer-specific declarations and preconditions amounting to a permit-like regime. The provisions were also described as creating a direct fetter on inter-State movement of cement and as an unreasonable restriction on trade under articles 301, 304(b) and 19(1)(g). The special burden on imported cement alone was treated as discriminatory, lacking rational nexus with anti-evasion, and inconsistent with articles 14, 303 and 304(a). Case-Laws VAT and Sales Tax Wed, 12 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157860