https://www.taxtmi.com/caselaws?id=162316 Security money demanded for transporter registration under section 38-B of the Tripura Sales Tax Act and rule 64-A was treated as a regulatory condition aimed at preventing tax evasion and facilitating identification of consignors, consignees and taxable goods. The registration, accounting and declaration requirements for transporters were characterised as measures in aid of revenue collection, not as a tax on trade itself. The condition was held to fall within the Commissioner's discretion under rule 64-A and not to directly or immediately restrict the free flow of trade, so it did not infringe articles 301 or 304(b) of the Constitution. en-us Wed, 02 Feb 2005 00:00:00 +0530 Mon, 24 Feb 2014 16:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162316 Security money demanded for transporter registration under section 38-B of the Tripura Sales Tax Act and rule 64-A was treated as a regulatory condition aimed at preventing tax evasion and facilitating identification of consignors, consignees and taxable goods. The registration, accounting and declaration requirements for transporters were characterised as measures in aid of revenue collection, not as a tax on trade itself. The condition was held to fall within the Commissioner's discretion under rule 64-A and not to directly or immediately restrict the free flow of trade, so it did not infringe articles 301 or 304(b) of the Constitution. Case-Laws VAT and Sales Tax Wed, 02 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162316