M/S. A.B.C. (INDIA) LTD. vs STATE OF ASSAM

The Supreme Court upheld the provisions of Sections 42 and 44 of the Assam General Sales Tax Act, 1993, affirming their constitutionality against the challenge of being ultra vires. The Court clarified that the provisions are essential for ensuring compliance and preventing tax evasion in the transportation of goods. The appeal against the Gauhati High Court's decision was dismissed, reinforcing the applicability of the Act as per the precedent set in Tripura Goods Transport Association & Anr. Vs. Commissioner of Taxes & Ors.