https://www.taxtmi.com/caselaws?id=156485 Section 13-B of the Andhra Pradesh General Sales Tax Act and rule 56-A were confined to obtaining information from a scheduled bank relating to a specified dealer and a particular assessment. They did not authorise a blanket demand for monthly returns covering all dealers in a circle. Because the impugned order failed to identify any dealer and proceeded on an overbroad basis, it exceeded the statutory scheme and was inconsistent with article 14. The writ petition succeeded, and the demand for returns was quashed. en-us Mon, 19 Nov 1990 00:00:00 +0530 Fri, 20 Sep 2013 16:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156485 Section 13-B of the Andhra Pradesh General Sales Tax Act and rule 56-A were confined to obtaining information from a scheduled bank relating to a specified dealer and a particular assessment. They did not authorise a blanket demand for monthly returns covering all dealers in a circle. Because the impugned order failed to identify any dealer and proceeded on an overbroad basis, it exceeded the statutory scheme and was inconsistent with article 14. The writ petition succeeded, and the demand for returns was quashed. Case-Laws VAT and Sales Tax Mon, 19 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156485