1986 (7) TMI 389 - HC - VAT and Sales Tax

Summary

The petitioner, a businessman from Kerala, was transporting raw cashewnuts purchased in Andhra without paying purchase tax. The goods were seized by tax authorities in Nellore. The petitioner applied to pay the tax but authorities refused, citing provisions of the Act for confiscation. The petitioner filed a writ petition challenging the constitutionality of the Act. The High Court dismissed the petition, upholding the Act's validity and directing authorities to proceed with confiscation and penalty proceedings promptly. The judgment emphasized the importance of tax compliance and deterrence of tax evasion. (Case: Choudary v. State of Andhra Pradesh)