1992 (9) TMI 310 - HC - VAT and Sales Tax

Summary

The State filed a tax revision petition claiming penalty under section 7A(2) of the Andhra Pradesh General Sales Tax Act, 1957 against a company for making a false claim of exemption without evidence. The Tribunal found no collusion or knowingly false documents, so the penalty was set aside. The High Court dismissed the tax revision case. (1992 (9) TMI 310 - ANDHRA PRADESH HIGH COURT)