https://www.taxtmi.com/caselaws?id=161180 The Appellate Tribunal found the third proviso to section 22A(7) of the Rajasthan Sales Tax Act, 1954 ultra vires the Constitution as it exceeded the State Legislature's authority under entry 54 of List II of the Seventh Schedule. The confiscation of trucks due to collusion for tax evasion was deemed beyond the scope of tax legislation. Relying on precedents like Check Post Officer v. K.P. Abdulla and Bros, the Tribunal quashed the confiscation orders, allowing the applications and writ petitions without costs, stressing the necessity of aligning statutory measures with constitutional limits. en-us Fri, 20 Sep 1996 00:00:00 +0530 Wed, 08 Jan 2014 18:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161180 The Appellate Tribunal found the third proviso to section 22A(7) of the Rajasthan Sales Tax Act, 1954 ultra vires the Constitution as it exceeded the State Legislature's authority under entry 54 of List II of the Seventh Schedule. The confiscation of trucks due to collusion for tax evasion was deemed beyond the scope of tax legislation. Relying on precedents like Check Post Officer v. K.P. Abdulla and Bros, the Tribunal quashed the confiscation orders, allowing the applications and writ petitions without costs, stressing the necessity of aligning statutory measures with constitutional limits. Case-Laws VAT and Sales Tax Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161180