https://www.taxtmi.com/caselaws?id=154258 Section 28(6) of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a valid machinery provision because it applied to goods in a dealer's premises or business places that were not accounted for in the records and operated to prevent tax evasion. Writ relief at the stage of show cause notices and detention orders was refused because the issues involved factual enquiry, mixed questions of fact and law, and an available alternative remedy. In the cashew-nut matter, seizure was set aside because the goods were supported by purchase bills, lorry receipts and vendor certificates showing tax had already been paid, and no falsity in those certificates was shown. en-us Fri, 28 Dec 1984 00:00:00 +0530 Wed, 14 Aug 2013 18:27:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154258 Section 28(6) of the Andhra Pradesh General Sales Tax Act, 1957 was treated as a valid machinery provision because it applied to goods in a dealer's premises or business places that were not accounted for in the records and operated to prevent tax evasion. Writ relief at the stage of show cause notices and detention orders was refused because the issues involved factual enquiry, mixed questions of fact and law, and an available alternative remedy. In the cashew-nut matter, seizure was set aside because the goods were supported by purchase bills, lorry receipts and vendor certificates showing tax had already been paid, and no falsity in those certificates was shown. Case-Laws VAT and Sales Tax Fri, 28 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154258