M/S. A.B.C. (INDIA) LTD. vs STATE OF ASSAM . — C.A. No. 2768/2000

Case Summary: M/S. A.B.C. (INDIA) LTD. v. STATE OF ASSAM Decision: The Supreme Court dismissed the appeal and upheld Sections 42 and 44 of the Assam General Sales Tax Act, 1993 as constitutionally valid. The Court held that transporters handling documents of title to goods are reasonably connected to sales transactions and can legitimately be required to maintain accounts, furnish information, and obtain registration certificates under preventive anti-tax-evasion measures, analogous to similar provisions upheld in the Tripura Sales Tax Act. This case analysis is maintained by casestatus.in based on publicly available court records.