https://www.taxtmi.com/caselaws?id=153622 Section 7-A(2) of the Andhra Pradesh General Sales Tax Act penalises only the knowing issue or production of a false bill, voucher, declaration, certificate or similar document to support exemption or reduced tax. A return, and the declaration appended to it, cannot be treated as a separate false declaration or as an "other document" for that provision, because the declaration forms part of the return itself. As the alleged false bill was not actually produced and form E was not filed, penalty under section 7-A(2) was not attracted and the assessee obtained relief. en-us Wed, 09 Mar 1983 00:00:00 +0530 Thu, 25 Jul 2013 18:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153622 Section 7-A(2) of the Andhra Pradesh General Sales Tax Act penalises only the knowing issue or production of a false bill, voucher, declaration, certificate or similar document to support exemption or reduced tax. A return, and the declaration appended to it, cannot be treated as a separate false declaration or as an "other document" for that provision, because the declaration forms part of the return itself. As the alleged false bill was not actually produced and form E was not filed, penalty under section 7-A(2) was not attracted and the assessee obtained relief. Case-Laws VAT and Sales Tax Wed, 09 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153622