1992 (9) TMI 310

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..... of the Andhra Pradesh General Sales Tax Act, 1957. In respect of certain turnover, the respondentcompany claimed exemption. But it could not substantiate its claim for exemption. Consequently, no exemption was granted to it. It filed an appeal. But there also, it lost. During the reassessment proceedings, it did not produce any evidence in support of its claim except contending that on the basis o .....

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..... (2) on the relevant date provided that where a dealer knowingly issues or produces a false bill, voucher, declaration, certificate or other document with a view to support any claim that the transaction of sale or purchase effected by him or any other dealer is not liable to be taxed or is liable to be taxed at a reduced rate, the assessing authority, on detecting such issue or production, may dir .....

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