2001 (6) TMI 792 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh ruled that the Commercial Tax Department cannot demand tax if the final eligibility certificate issued by the General Manager is valid. The court directed the tax department not to coerce the petitioner to pay tax unless the certificate is cancelled or modified. The petitioner was advised to seek a refund through the appropriate procedure under the Andhra Pradesh General Sales Tax Act.