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<h1>Dismissed tax revision petition for penalty under Andhra Pradesh Sales Tax Act due to lack of evidence</h1> The High Court dismissed the State's tax revision petition seeking penalty under section 7A(2) of the Andhra Pradesh General Sales Tax Act, 1957 against a ... - 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)
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