1986 (7) TMI 389

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..... in Andhra. While the petitioner was transporting by road on lorry, TNK 6778, raw cashewnuts which he had purchased in Andhra without paying purchase tax, the lorry was intercepted, seized and detained at Nellore on 21st September, 1984 by the commercial tax authorities. The authorities had seized the goods on the ground that the goods have not suffered purchase tax. It is never in dispute that the .....

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..... ed rule nisi and release of the illicitly transported goods. Under the interim directions given by this Court, the petitioner had recovered back possession of the seized goods but had furnished security for the payment of penalty. The contention in the writ petition is that section 28(6) of the Andhra Pradesh General Sales Tax Act which authorises specified Commercial Tax Officers to seize and con .....

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..... s been upheld as necessary and essential provisions for regulating and enforcing a fiscal enactment like the Sales Tax Act. We are in entire agreement with the reasoning of the Division Bench. As Burke said, it is hard to tax and also to please as it is difficult to love and to be wise. But the burden of modern civilization must be borne by the system of levy of taxes. There is, therefore, no esca .....

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