The main legal point established in the judgment is that the impugned rules were beyond the rule-making power and ultra vires the provisions of the Act as well as the provisions of Article 246 of the Constitution. The court also emphasized that the requirement impeded the free flow of trade and commerce, violating Article 301 read with Article 304 of the Constitution.

In this batch of writ petitions, the writ petitioners seek to challenge the validity of the provisions of Rules 43(3), 43(6)(c) and 43(7)(j)(iii) of the Assam General Sales Tax Rules as brought in by the amendment to the rules published by notification dated 11th September, 2000. The more specific challenge insofar as the aforesaid rules are concerned, is in respect of the requirement imposed by the said rules on the concerned dealers to obtain a Despatch Note in Form-35 for transportation of goods outside the State of Assam from a place within the State and for production of the aforesaid Despatch Note in Form-35 at the checkgates.

2. For the purposes of the present case, it will be necessary to consider the lead arguments advanced on behalf of the petitioners by Dr. A.K. Saraf, learned sr. counsel, though all the counsels appearing for the writ petitioners have been heard. Mr K.N. Choudhury, learned sr. counsel appearing on behalf of the respondents has also been heard.

3. The arguments advanced on behalf of the petitioners are two-fold. The requirement of the obtaining a Despatch Note in Form-35 as enjoined by the provisions of the aforesaid rules is contended by the petitioners to be beyond the rule making power and, therefore, ultra-vires the provisions of the Act as well as the provisions of Article 246 of the Constitution. Additionally, the aforesaid requirement under the rules has been challenged on the ground that the same is violative of Article 301 read with Article 304 as enshrined in Part-XIII of the Constitution.

4. Dr. Saraf, in elaboration of the arguments advanced, has contended that Section 46(1) of the Assam General Sales Tax Act, 1993 (hereinafter referred to as "the Assam Act") imposes an embargo on transport from any railway station, steamer station, airport, port office or any other place, any consignment of such goods exceeding such quantities as may be specified by the State Government from time to time by notification in the official gazette except in accordance with such conditions as may be specified in such notification. The aforesaid embargo has been imposed by Section 46( 1) of the Act in order to ensure that there is no evasion of any tax payable under the Act. Dr. Saraf has also placed before the Court, the provisions of sub-sections (3), (4), (5) and (7) of Section 46 of the Act which authorises the State Government to erect checkposts and barriers at such places as may be notified and empowers the authority to detain goods in transit at such checkposts to verify the same and to inspect all documents pertaining to such goods. Such verification of the goods in transit and inspection of documents has been empowered and authorised in order to determine as to whether tax payable under the Act in respect of such goods has been paid and that the goods have been properly accounted for in the documents. Sub-section (7) of Section 46 of the Act recites that the documents referred to in sub-sections (4) and (5) shall be prescribed.

The rules making power is contained in Section 72 of the Act and the relevant provision relied upon by the learned counsel for the petitioners in Clause (iii) of sub-section (2) of Section 72 of the Act which provides that rules may be framed to provide for such other matters, which in the opinion of the State Government, is required to be regulated by rules amongst others, for the prevention of any avoidance or evasion of tax or for facilitating the efficient levy and collection of tax, interest, penalty etc. payable under the Act. Learned counsel for the petitioners has also placed before the Court the provisions of the rules prior to the amendment effected by the notification dated 11th September, 2000 as well as the amended rules. Rule 43(3), 43(6)(c) and 43(7)(J)(iii) brought in by the amendment and which is under challenge in the present writ application, may be usefully set out hereunder:-

"43(3) No person shall transport goods across or beyond a checkpost o