https://www.taxtmi.com/caselaws?id=156671 Rule 19-A and Form E under the Andhra Pradesh General Sales Tax framework were treated as machinery provisions for collection of tax on declared goods, not as a new substantive limiting sales only to registered dealers. The rule was read as supporting assessment, levy and collection in the manner prescribed under section 6, and was therefore regarded as intra vires the charging provision. On the assessment challenge, the authority had verified the purchaser details, found the alleged buyers to be fictitious, and the assessee had not sought to produce them or ask for further opportunity. The assessment was sustained and the writ challenge failed. en-us Wed, 10 Aug 1988 00:00:00 +0530 Mon, 23 Sep 2013 15:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156671 Rule 19-A and Form E under the Andhra Pradesh General Sales Tax framework were treated as machinery provisions for collection of tax on declared goods, not as a new substantive limiting sales only to registered dealers. The rule was read as supporting assessment, levy and collection in the manner prescribed under section 6, and was therefore regarded as intra vires the charging provision. On the assessment challenge, the authority had verified the purchaser details, found the alleged buyers to be fictitious, and the assessee had not sought to produce them or ask for further opportunity. The assessment was sustained and the writ challenge failed. Case-Laws VAT and Sales Tax Wed, 10 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156671