https://www.taxtmi.com/caselaws?id=158184 Section 38 of the Haryana General Sales Tax Act, 1973, and the notices enforcing its compliance requirements were treated as unenforceable because earlier binding authority had already held the provision and related rule to be beyond power; the challenge succeeded to that extent. Section 37, which provides for check-posts, barriers and inspection of goods in transit, was upheld as intra vires because the apex Court had already sustained the statutory scheme, and the related rules and forms were therefore treated as valid. en-us Fri, 12 Aug 1994 00:00:00 +0530 Thu, 17 Oct 2013 18:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158184 Section 38 of the Haryana General Sales Tax Act, 1973, and the notices enforcing its compliance requirements were treated as unenforceable because earlier binding authority had already held the provision and related rule to be beyond power; the challenge succeeded to that extent. Section 37, which provides for check-posts, barriers and inspection of goods in transit, was upheld as intra vires because the apex Court had already sustained the statutory scheme, and the related rules and forms were therefore treated as valid. Case-Laws VAT and Sales Tax Fri, 12 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158184