https://www.taxtmi.com/caselaws?id=158572 Transporter-facing regulatory amendments aimed at preventing sales tax evasion were upheld as within incidental and ancillary rule-making power, because registration, record-keeping, declaration forms and check-post controls were treated as enforcement measures rather than a tax on transporters or an impermissible restraint on trade. Sections 29 and 32 of the Tripura Sales Tax Act, 1976 were also held applicable to transporters, with section 29 operating as an offence-and-penalty provision and section 32 as a voluntary composition mechanism. However, rule 63A(2) was struck down to the extent it compelled a transporter to declare the value of seized goods, as that demand was unreasonable and unworkable where the value was not within the transporter's knowledge. en-us Wed, 21 Jun 1995 00:00:00 +0530 Thu, 31 Oct 2013 14:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158572 Transporter-facing regulatory amendments aimed at preventing sales tax evasion were upheld as within incidental and ancillary rule-making power, because registration, record-keeping, declaration forms and check-post controls were treated as enforcement measures rather than a tax on transporters or an impermissible restraint on trade. Sections 29 and 32 of the Tripura Sales Tax Act, 1976 were also held applicable to transporters, with section 29 operating as an offence-and-penalty provision and section 32 as a voluntary composition mechanism. However, rule 63A(2) was struck down to the extent it compelled a transporter to declare the value of seized goods, as that demand was unreasonable and unworkable where the value was not within the transporter's knowledge. Case-Laws VAT and Sales Tax Wed, 21 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158572