2002 (2) TMI 1104 - SC - VAT and Sales Tax

In terms of the High Court judgment in that it provided for detention of goods at check point but without investing in the officer concerned the power of confiscating the same. It seems to us in these circumstances unnecessary to go into the question whether section 29(3) (4) and (5) as originally enacted was not violative of the aforementioned articles.

Summary

The Supreme Court upheld the High Court's decision to strike down sections 29(3), (4), and (5) of the Kerala General Sales Tax Act, 1963 as violative of the Constitution. The State of Kerala introduced section 29-A, aligning with the High Court's ruling but without the power of confiscation. Rule 35 was replaced by rule 35-A. The Court did not delve into the validity of section 29 due to these developments. The civil appeals were disposed of with no costs.