https://www.taxtmi.com/caselaws?id=162204 The transit-pass requirement for goods merely passing through Assam was upheld as a valid fiscal control measure under the Assam General Sales Tax Act, 1993. Security collected at the entry check-post was treated as an ancillary safeguard to ensure surrender of the duly counter-signed transit pass at the exit check-post and to prevent clandestine sale or tax evasion. Because the security was refundable on compliance, the levy was held to be reasonable and not arbitrary, capricious or whimsical. The challenge to the check-post demand therefore failed and the writ petition was dismissed. en-us Thu, 07 Jan 1999 00:00:00 +0530 Thu, 20 Feb 2014 17:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162204 The transit-pass requirement for goods merely passing through Assam was upheld as a valid fiscal control measure under the Assam General Sales Tax Act, 1993. Security collected at the entry check-post was treated as an ancillary safeguard to ensure surrender of the duly counter-signed transit pass at the exit check-post and to prevent clandestine sale or tax evasion. Because the security was refundable on compliance, the levy was held to be reasonable and not arbitrary, capricious or whimsical. The challenge to the check-post demand therefore failed and the writ petition was dismissed. Case-Laws VAT and Sales Tax Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162204