https://www.taxtmi.com/caselaws?id=162550 The court held that proceedings under section 7A were not barred merely because section 5B(2) of the Andhra Pradesh General Sales Tax Act, 1957 existed, since the specific penalty contingencies in section 5B(2) were not attracted on the facts. The objection that the general penal provision could not be invoked was rejected as a misconception. Revisional interference was also declined because the challenge rested on the petitioner's lack of entitlement to issue Form G for cement on the basis of the G2 certificate. The revision was dismissed at the admission stage, leaving the penalty proceedings undisturbed. en-us Sat, 09 Nov 1996 00:00:00 +0530 Sat, 01 Mar 2014 16:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162550 The court held that proceedings under section 7A were not barred merely because section 5B(2) of the Andhra Pradesh General Sales Tax Act, 1957 existed, since the specific penalty contingencies in section 5B(2) were not attracted on the facts. The objection that the general penal provision could not be invoked was rejected as a misconception. Revisional interference was also declined because the challenge rested on the petitioner's lack of entitlement to issue Form G for cement on the basis of the G2 certificate. The revision was dismissed at the admission stage, leaving the penalty proceedings undisturbed. Case-Laws VAT and Sales Tax Sat, 09 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162550