https://www.taxtmi.com/caselaws?id=161507 Confiscation under section 30-C of the Kerala General Sales Tax Act was treated as going beyond a merely ancillary sales tax measure because a confiscatory power must remain fairly and reasonably connected to tax enforcement; the provision was therefore not upheld as within legislative competence. The Court also found the section arbitrary because it used the undefined expression "smuggling", left excessive discretion to the authorised officer, and applied only to specified goods, creating scope for uneven and overbroad enforcement. On that basis, the confiscatory provision was struck down as unconstitutional, and proceedings founded on it could not survive. en-us Tue, 28 May 2002 00:00:00 +0530 Thu, 30 Jan 2014 15:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161507 Confiscation under section 30-C of the Kerala General Sales Tax Act was treated as going beyond a merely ancillary sales tax measure because a confiscatory power must remain fairly and reasonably connected to tax enforcement; the provision was therefore not upheld as within legislative competence. The Court also found the section arbitrary because it used the undefined expression "smuggling", left excessive discretion to the authorised officer, and applied only to specified goods, creating scope for uneven and overbroad enforcement. On that basis, the confiscatory provision was struck down as unconstitutional, and proceedings founded on it could not survive. Case-Laws VAT and Sales Tax Tue, 28 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161507