https://www.taxtmi.com/caselaws?id=156548 Penalty under section 7A(2) of the Andhra Pradesh General Sales Tax Act, 1957 requires a finding that the dealer knowingly issued or produced a false bill, voucher, declaration, certificate or other document to support a claim of non-taxability or reduced tax. A mere inability to substantiate an exemption claim does not meet that statutory threshold. In the absence of evidence of deliberate falsity, collusion or knowing use of false documents, penalty is not justified, and the setting aside of the penalty was upheld. en-us Mon, 07 Sep 1992 00:00:00 +0530 Sat, 21 Sep 2013 15:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156548 Penalty under section 7A(2) of the Andhra Pradesh General Sales Tax Act, 1957 requires a finding that the dealer knowingly issued or produced a false bill, voucher, declaration, certificate or other document to support a claim of non-taxability or reduced tax. A mere inability to substantiate an exemption claim does not meet that statutory threshold. In the absence of evidence of deliberate falsity, collusion or knowing use of false documents, penalty is not justified, and the setting aside of the penalty was upheld. Case-Laws VAT and Sales Tax Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156548