1982 (3) TMI 251 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the writ petition challenging a notice requiring a dealer to make an additional security deposit of Rs. 18,000 under the Andhra Pradesh General Sales Tax Act. The court held that the authority had the jurisdiction to demand the deposit based on the dealer's past tax payments. The petitioner was given until March 31, 1982, to make the deposit to avoid cancellation of the registration certificate.