https://www.taxtmi.com/caselaws?id=158983 Form E filed with the A-2 return was treated as a declaration or document within section 7-A(2) because Rule 19-A requires it to accompany the return and set out the particulars on which exemption is claimed. On that construction, a dealer who knowingly uses a false Form E to support a claim of non-taxability or reduced tax liability can attract penalty under the Andhra Pradesh General Sales Tax Act, 1957. The record also disclosed a false voucher in support of the claim, providing an additional basis for penalty. The penalty was therefore upheld. en-us Thu, 20 Jun 1996 00:00:00 +0530 Tue, 12 Nov 2013 15:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158983 Form E filed with the A-2 return was treated as a declaration or document within section 7-A(2) because Rule 19-A requires it to accompany the return and set out the particulars on which exemption is claimed. On that construction, a dealer who knowingly uses a false Form E to support a claim of non-taxability or reduced tax liability can attract penalty under the Andhra Pradesh General Sales Tax Act, 1957. The record also disclosed a false voucher in support of the claim, providing an additional basis for penalty. The penalty was therefore upheld. Case-Laws VAT and Sales Tax Thu, 20 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158983