https://www.taxtmi.com/caselaws?id=128070 Saving provisions under the Andhra Pradesh General Sales Tax Act preserved the operation of the repealed Madras General Sales Tax Act, including assessment proceedings and sales-tax liabilities, so assessments remained valid. Regular advertising, postal orders and V.P.P. sales established business activity in an Ayurvedic preparation; absence of patient records or prescriptions prevented exemption available to a practitioner dispensing solely to own patients. Estimated additions for post sales lacked a reasonable basis where seized coupons and abstracts represented actual sales and were deleted. The unsupported cash-sales addition required fresh enquiry and reconsideration. en-us Thu, 11 Feb 1960 00:00:00 +0530 Thu, 28 Mar 2013 12:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128070 Saving provisions under the Andhra Pradesh General Sales Tax Act preserved the operation of the repealed Madras General Sales Tax Act, including assessment proceedings and sales-tax liabilities, so assessments remained valid. Regular advertising, postal orders and V.P.P. sales established business activity in an Ayurvedic preparation; absence of patient records or prescriptions prevented exemption available to a practitioner dispensing solely to own patients. Estimated additions for post sales lacked a reasonable basis where seized coupons and abstracts represented actual sales and were deleted. The unsupported cash-sales addition required fresh enquiry and reconsideration. Case-Laws VAT and Sales Tax Thu, 11 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128070