1996 (7) TMI 570 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh directed the respondent to issue way bills to a dealer who claimed exemption from tax under specific government orders. The court found the respondent's defense for non-issuance of way bills due to non-payment of tax as untenable. Citing a Supreme Court case, the court emphasized that denial of way bills is not the proper way to recover tax, even if it is due. The writ petition was allowed without costs. (Case citation: 1996 (7) TMI 570 - ANDHRA PRADESH HIGH COURT)