https://www.taxtmi.com/caselaws?id=164054 Section 47(16A) of the Kerala Value Added Tax Act was interpreted to permit advance collection of tax on notified evasion-prone commodities before sale, because the provision is aimed at preventing tax evasion and operates at the earliest practical stage of the movement of goods. The impugned circulars were treated as consistent with that statutory scheme. The measure was also held not to violate article 19(1)(g), since advance recovery functioned as a security mechanism and the tax could be adjusted against the dealer's regular monthly liability through the return system. The provision and circulars were therefore upheld as constitutionally valid. en-us Thu, 26 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164054 Section 47(16A) of the Kerala Value Added Tax Act was interpreted to permit advance collection of tax on notified evasion-prone commodities before sale, because the provision is aimed at preventing tax evasion and operates at the earliest practical stage of the movement of goods. The impugned circulars were treated as consistent with that statutory scheme. The measure was also held not to violate article 19(1)(g), since advance recovery functioned as a security mechanism and the tax could be adjusted against the dealer's regular monthly liability through the return system. The provision and circulars were therefore upheld as constitutionally valid. Case-Laws VAT and Sales Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164054