https://www.taxtmi.com/caselaws?id=161830 Under the Andhra Pradesh General Sales Tax Act, inspection powers allowed entry, search, seizure, stock verification and recording of statements, but not immediate levy and recovery of tax or compounding fee at the place of inspection. Tax became payable only through the statutory assessment process and the prescribed demand notice, with notice and opportunity where assessment was required. Composition likewise presupposed lawful establishment of the offence and could not be completed on the same day of inspection by bypassing these steps. The on-the-spot collection of tax and compounding fee, and the same-day compounding orders, were therefore held illegal and unsustainable. en-us Thu, 27 Jan 2005 00:00:00 +0530 Mon, 17 Jun 2024 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161830 Under the Andhra Pradesh General Sales Tax Act, inspection powers allowed entry, search, seizure, stock verification and recording of statements, but not immediate levy and recovery of tax or compounding fee at the place of inspection. Tax became payable only through the statutory assessment process and the prescribed demand notice, with notice and opportunity where assessment was required. Composition likewise presupposed lawful establishment of the offence and could not be completed on the same day of inspection by bypassing these steps. The on-the-spot collection of tax and compounding fee, and the same-day compounding orders, were therefore held illegal and unsustainable. Case-Laws VAT and Sales Tax Thu, 27 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161830