https://www.taxtmi.com/caselaws?id=159206 Purchase tax under section 6-A of the Andhra Pradesh General Sales Tax Act could be levied only if the assessing authority first recorded the statutory preconditions, including the relevant liability basis and the facts bringing the transaction within the provision. Here, the levy was founded merely on non-payment of tax, without findings establishing the required foundational facts or post-purchase conditions. That omission meant section 6-A(2)(c) was not properly attracted, so the challenge to the levy failed and the Tribunal's order was sustained. en-us Fri, 04 Jul 1997 00:00:00 +0530 Mon, 18 Nov 2013 14:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159206 Purchase tax under section 6-A of the Andhra Pradesh General Sales Tax Act could be levied only if the assessing authority first recorded the statutory preconditions, including the relevant liability basis and the facts bringing the transaction within the provision. Here, the levy was founded merely on non-payment of tax, without findings establishing the required foundational facts or post-purchase conditions. That omission meant section 6-A(2)(c) was not properly attracted, so the challenge to the levy failed and the Tribunal's order was sustained. Case-Laws VAT and Sales Tax Fri, 04 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159206