https://www.taxtmi.com/caselaws?id=155979 Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 permits recovery only from persons who owe money to the dealer or hold money on the dealer's account. It cannot be used to require a third party to withhold or pay sums due to a person who is not the sales tax defaulter merely because another person connected with that concern may have tax liability. On the stated facts, the petitioner had receivables from the second respondent and no sales tax arrears were shown against it, so the recovery notice travelled beyond the provision and was quashed. en-us Tue, 25 Jul 1989 00:00:00 +0530 Wed, 11 Sep 2013 15:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155979 Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 permits recovery only from persons who owe money to the dealer or hold money on the dealer's account. It cannot be used to require a third party to withhold or pay sums due to a person who is not the sales tax defaulter merely because another person connected with that concern may have tax liability. On the stated facts, the petitioner had receivables from the second respondent and no sales tax arrears were shown against it, so the recovery notice travelled beyond the provision and was quashed. Case-Laws VAT and Sales Tax Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155979