https://www.taxtmi.com/caselaws?id=188974 Sales tax administration may require advance tax payment and departmental delivery notes for specified interstate consignments where statutory supervisory and instructional powers support measures to secure collection and prevent evasion. Transit provisions permit verification of documents, detention of goods where tax evasion or non-payment is reasonably apprehended, and recovery of tax before release. Such measures operate as part of the charging and collection machinery rather than as unauthorized restrictions. Differential treatment of specified commodities withstands equality scrutiny where it rests on a real and reasonable distinction linked to large-scale evasion. The protective collection measures and related classification remain valid within the statutory framework. en-us Fri, 21 Dec 2001 00:00:00 +0530 Thu, 22 Dec 2016 10:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188974 Sales tax administration may require advance tax payment and departmental delivery notes for specified interstate consignments where statutory supervisory and instructional powers support measures to secure collection and prevent evasion. Transit provisions permit verification of documents, detention of goods where tax evasion or non-payment is reasonably apprehended, and recovery of tax before release. Such measures operate as part of the charging and collection machinery rather than as unauthorized restrictions. Differential treatment of specified commodities withstands equality scrutiny where it rests on a real and reasonable distinction linked to large-scale evasion. The protective collection measures and related classification remain valid within the statutory framework. Case-Laws VAT and Sales Tax Fri, 21 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188974