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1970 (11) TMI 72 - SC - VAT and Sales Tax
Whether the goods are sold or not is not incidental or ancillary to the power to levy sales tax?
Held that:- Appeal dismissed. In the present case, however, the power to confiscate the goods and to levy penalty in lieu of confiscation, when in respect of the goods found in a vehicle the driver of the vehicle is not carrying with him the documents specified therein is not a provision which is ancillary or incidental to the power to tax sale of goods.