https://www.taxtmi.com/caselaws?id=158966 A small-scale industrial unit granted sales tax exemption under the Andhra Pradesh General Sales Tax Act was relieved only from liability to pay tax and did not acquire any right to collect tax from purchasers. Section 6-A was held inapplicable to justify collection on exempt sales, and the absence of section 30-B during the relevant period did not change that position because tax could not be collected on goods whose sale or purchase was exempt under section 9. The condition in the eligibility certificate prohibiting collection of sales tax was therefore valid. en-us Thu, 13 Jun 1996 00:00:00 +0530 Mon, 11 Nov 2013 17:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158966 A small-scale industrial unit granted sales tax exemption under the Andhra Pradesh General Sales Tax Act was relieved only from liability to pay tax and did not acquire any right to collect tax from purchasers. Section 6-A was held inapplicable to justify collection on exempt sales, and the absence of section 30-B during the relevant period did not change that position because tax could not be collected on goods whose sale or purchase was exempt under section 9. The condition in the eligibility certificate prohibiting collection of sales tax was therefore valid. Case-Laws VAT and Sales Tax Thu, 13 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158966