https://www.taxtmi.com/caselaws?id=161950 Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 authorised recovery only from money due to, or held for, the dealer, not from shares or share certificates. A notice requiring transfer of shares and issue of duplicate share certificates exceeded the statutory recovery power because it did not identify any money held by the petitioner for the dealer. The departmental action was therefore beyond the scope of section 17 and the impugned notice was liable to be quashed. en-us Fri, 27 Aug 2004 00:00:00 +0530 Tue, 11 Feb 2014 18:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161950 Section 17 of the Andhra Pradesh General Sales Tax Act, 1957 authorised recovery only from money due to, or held for, the dealer, not from shares or share certificates. A notice requiring transfer of shares and issue of duplicate share certificates exceeded the statutory recovery power because it did not identify any money held by the petitioner for the dealer. The departmental action was therefore beyond the scope of section 17 and the impugned notice was liable to be quashed. Case-Laws VAT and Sales Tax Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161950