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Power to confiscate / detain vehicles transporting goods - irrespective of whether they were covered by a transaction of sale or purchase - when the scheme envisaged in section 49 of the KVAT Act is considered in its entirety, it cannot be said that it falls foul of the Constitutional provisions for holding it to be invalid and unconstitutional. - HC

VAT and Sales Tax - Power to confiscate / detain vehicles transporting goods - irrespective of whether they were covered by a transaction of sale or purchase - when the scheme envisaged in section 49 of the KVAT Act is considered in its entirety, it cannot be said that it falls foul of the Constitutional provisions for holding it to be invalid and unconstitutional. - HC - TMI Updates - Highlights .....

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