https://www.taxtmi.com/caselaws?id=149778 Under section 32 of the Andhra Pradesh General Sales Tax Act, the prescribed authority had no jurisdiction to collect tax in addition to the composition amount where the offence was failure to maintain correct and complete accounts, because that contravention was not a case of non-payment or evasion of tax. The Rs. 3,000 collected as tax was therefore quashed and directed to be refunded. The authority, however, was competent to compound the offence and accept Rs. 1,000 as composition fee within the statutory ceiling, so that levy was sustained. en-us Mon, 17 Nov 1969 00:00:00 +0530 Fri, 03 May 2013 14:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149778 Under section 32 of the Andhra Pradesh General Sales Tax Act, the prescribed authority had no jurisdiction to collect tax in addition to the composition amount where the offence was failure to maintain correct and complete accounts, because that contravention was not a case of non-payment or evasion of tax. The Rs. 3,000 collected as tax was therefore quashed and directed to be refunded. The authority, however, was competent to compound the offence and accept Rs. 1,000 as composition fee within the statutory ceiling, so that levy was sustained. Case-Laws VAT and Sales Tax Mon, 17 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149778