https://www.taxtmi.com/caselaws?id=158313 Transport-related requirements to maintain accounts, furnish particulars, register and use prescribed forms were upheld as regulatory measures designed to prevent tax evasion. The provisions did not impose a licence system or require disclosure of documents of title, and were found not to create a direct or immediate barrier to trade; they were therefore consistent with Articles 14, 19(1)(g), 246, 265 and 301. The statutory scheme was also held applicable to transporters engaged in carrying taxable goods, with sections 29 and 32 operating in the enforcement context against evasion-related defaults rather than as a compulsory levy. en-us Tue, 04 Jun 1996 00:00:00 +0530 Mon, 21 Oct 2013 11:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158313 Transport-related requirements to maintain accounts, furnish particulars, register and use prescribed forms were upheld as regulatory measures designed to prevent tax evasion. The provisions did not impose a licence system or require disclosure of documents of title, and were found not to create a direct or immediate barrier to trade; they were therefore consistent with Articles 14, 19(1)(g), 246, 265 and 301. The statutory scheme was also held applicable to transporters engaged in carrying taxable goods, with sections 29 and 32 operating in the enforcement context against evasion-related defaults rather than as a compulsory levy. Case-Laws VAT and Sales Tax Tue, 04 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158313