1964 (11) TMI 81

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....ales Tax Act (XV of 1963) as being violative of Article 301 of the Constitution. The petitioner is a transport operator, transporting goods to distant places both inside and outside the State of Kerala. Under the aforesaid sections "check-posts" have been established on highways at which lorries have to stop and the drivers are to show the authority bills-of-sale, delivery notes, way-bills or cert....

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....the goods in carriage to convince the authorities that the transport does not involve any evasion of legitimate taxation in the State cannot be said to offend anybody's legitimate freedom to move the goods. All freedoms are within the precincts of law, not outside; and Article 301 of the Constitution provides no exception thereto. So long as the sales tax law is not impugned, provisions designed f....