https://www.taxtmi.com/caselaws?id=160722 Section 28-A of the Karnataka Sales Tax Act, 1957, requiring carriage of a delivery note for specified goods in a goods vehicle or boat, was upheld as a valid regulatory measure. The Court treated the requirement as incidental to tax collection and enforcement, aimed at preventing evasion and assisting inspection at check posts, and found it neither arbitrary nor unconstitutional. The fact that goods may have been transferred otherwise than by sale did not affect the provision's validity, because a delivery note may relate to movement of goods in sale and non-sale transactions alike. The complaint regarding non-issue of forms was also insufficient to invalidate the section. en-us Thu, 14 Jan 1999 00:00:00 +0530 Mon, 23 Dec 2013 17:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160722 Section 28-A of the Karnataka Sales Tax Act, 1957, requiring carriage of a delivery note for specified goods in a goods vehicle or boat, was upheld as a valid regulatory measure. The Court treated the requirement as incidental to tax collection and enforcement, aimed at preventing evasion and assisting inspection at check posts, and found it neither arbitrary nor unconstitutional. The fact that goods may have been transferred otherwise than by sale did not affect the provision's validity, because a delivery note may relate to movement of goods in sale and non-sale transactions alike. The complaint regarding non-issue of forms was also insufficient to invalidate the section. Case-Laws VAT and Sales Tax Thu, 14 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160722