1999 (1) TMI 514 - HC - VAT and Sales Tax

Summary

The Karnataka High Court upheld the validity of section 28-A of the Karnataka Sales Tax Act, 1957, which mandates the carrying of a delivery note for specified goods to ensure proper tax payment and prevent tax evasion. The court dismissed petitions challenging this provision, citing a previous Supreme Court judgment supporting the requirement of carrying forms for sales tax levy as reasonable in public interest.