Under Section 70 of the MGL, goods shall be liable to confiscation if any person:
- Supplies any goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or
- Does not account for any goods in the manner required under the Act, or
- Supplies goods that are liable to tax under the Act without applying for registration, or
- Contravenes any provision of the Act/Rules with the intention of evading payment of tax.