https://www.taxtmi.com/caselaws?id=157875 Deemed registration under the A.P. General Sales Tax Act, 1957 was unavailable because the statutory 30-day period under rule 28(10)(c) had not expired when the dealer was inspected. Seizure under section 28(6) was held to be confined to goods found at the place of business that were not accounted for in the dealer's records, so non-registration alone could not justify seizure; the seizure was therefore without jurisdiction and quashed. The writ petition was maintainable despite an appellate remedy because an order lacking jurisdiction is not protected by the alternative-remedy rule. en-us Mon, 31 Oct 1994 00:00:00 +0530 Fri, 11 Oct 2013 16:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157875 Deemed registration under the A.P. General Sales Tax Act, 1957 was unavailable because the statutory 30-day period under rule 28(10)(c) had not expired when the dealer was inspected. Seizure under section 28(6) was held to be confined to goods found at the place of business that were not accounted for in the dealer's records, so non-registration alone could not justify seizure; the seizure was therefore without jurisdiction and quashed. The writ petition was maintainable despite an appellate remedy because an order lacking jurisdiction is not protected by the alternative-remedy rule. Case-Laws VAT and Sales Tax Mon, 31 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157875