https://www.taxtmi.com/caselaws?id=160430 Section 59AAA of the Gujarat Sales Tax Act and rule 62AAA were treated as valid regulatory and machinery provisions aimed at identifying consignors, consignees and transporters and preventing evasion of sales tax on specified imported goods; they were upheld as being within the State's sales tax competence and not an undue restriction on trade or commerce. Rule 24B(f) and columns (6), (11) and (12) of form 45C were read down because the prescribed particulars could be impracticable for importers to furnish where the information lay with the transporter; the importer was not to be penalised for non-furnishing of such particulars. Circulars inconsistent with that construction were quashed. en-us Fri, 20 Jul 2001 00:00:00 +0530 Wed, 18 Dec 2013 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160430 Section 59AAA of the Gujarat Sales Tax Act and rule 62AAA were treated as valid regulatory and machinery provisions aimed at identifying consignors, consignees and transporters and preventing evasion of sales tax on specified imported goods; they were upheld as being within the State's sales tax competence and not an undue restriction on trade or commerce. Rule 24B(f) and columns (6), (11) and (12) of form 45C were read down because the prescribed particulars could be impracticable for importers to furnish where the information lay with the transporter; the importer was not to be penalised for non-furnishing of such particulars. Circulars inconsistent with that construction were quashed. Case-Laws VAT and Sales Tax Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160430