https://www.taxtmi.com/caselaws?id=156354 Penalty under section 7-A(2) of the A.P. General Sales Tax Act could not be sustained because the Revenue failed to establish that the assessee knowingly produced false bills. The claim for exemption on second purchases was found to be unsupported, but the Tribunal recorded that there was no material showing conscious production of false bills. As that knowledge element was necessary to attract the penalty, and the Court found no basis to disturb the Tribunal's factual finding, penalty was held not leviable. en-us Mon, 11 Feb 1991 00:00:00 +0530 Wed, 18 Sep 2013 17:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156354 Penalty under section 7-A(2) of the A.P. General Sales Tax Act could not be sustained because the Revenue failed to establish that the assessee knowingly produced false bills. The claim for exemption on second purchases was found to be unsupported, but the Tribunal recorded that there was no material showing conscious production of false bills. As that knowledge element was necessary to attract the penalty, and the Court found no basis to disturb the Tribunal's factual finding, penalty was held not leviable. Case-Laws VAT and Sales Tax Mon, 11 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156354