https://www.taxtmi.com/caselaws?id=158441 Transporter-specific obligations, search and seizure powers, and penalties under the Assam General Sales Tax Act, 1993 could not be sustained under entry 54 of List II because a transporter is not part of the sale transaction and the required reasonable and proximate connection with taxing power was absent. Those provisions, as applied to transporters, were therefore ultra vires. The authority also could not demand books of account or documents for any period before the Act commenced on 1 July 1993, since the relevant provisions operated prospectively and no clear legislative intent supported retrospective application. The pre-commencement notice was consequently without jurisdiction. en-us Tue, 20 Feb 1996 00:00:00 +0530 Mon, 28 Oct 2013 18:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158441 Transporter-specific obligations, search and seizure powers, and penalties under the Assam General Sales Tax Act, 1993 could not be sustained under entry 54 of List II because a transporter is not part of the sale transaction and the required reasonable and proximate connection with taxing power was absent. Those provisions, as applied to transporters, were therefore ultra vires. The authority also could not demand books of account or documents for any period before the Act commenced on 1 July 1993, since the relevant provisions operated prospectively and no clear legislative intent supported retrospective application. The pre-commencement notice was consequently without jurisdiction. Case-Laws VAT and Sales Tax Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158441