https://www.taxtmi.com/caselaws?id=161180 Entry 54 of List II was treated as authorising sales tax legislation and measures ancillary or incidental to preventing tax evasion, but not confiscation of a vehicle carrying goods merely to enforce the tax law. The confiscatory third proviso to section 22A(7) of the Rajasthan Sales Tax Act, 1954, was therefore beyond the State Legislature's competence because confiscation was not fairly and reasonably comprehended within the taxing power. On that basis, the provision was declared ultra vires and the confiscation orders made under it were quashed. 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 Entry 54 of List II was treated as authorising sales tax legislation and measures ancillary or incidental to preventing tax evasion, but not confiscation of a vehicle carrying goods merely to enforce the tax law. The confiscatory third proviso to section 22A(7) of the Rajasthan Sales Tax Act, 1954, was therefore beyond the State Legislature's competence because confiscation was not fairly and reasonably comprehended within the taxing power. On that basis, the provision was declared ultra vires and the confiscation orders made under it were quashed. Case-Laws VAT and Sales Tax Fri, 20 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161180