https://www.taxtmi.com/caselaws?id=162769 The court allowed the writ petitions, setting aside the impugned orders and circulars related to the eligibility for concessional tax rates under Section 5-B of the Andhra Pradesh General Sales Tax Act, 1957. It directed the assessing authorities to reconsider the matters afresh, providing due notice and opportunity to the petitioners, within three months. The court emphasized that penalties were improperly imposed without proper consideration of objections and that responsibility for misuse of concessional tax certificates lies with purchasing dealers, not selling dealers. en-us Thu, 06 Oct 2005 00:00:00 +0530 Fri, 14 Mar 2014 09:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162769 The court allowed the writ petitions, setting aside the impugned orders and circulars related to the eligibility for concessional tax rates under Section 5-B of the Andhra Pradesh General Sales Tax Act, 1957. It directed the assessing authorities to reconsider the matters afresh, providing due notice and opportunity to the petitioners, within three months. The court emphasized that penalties were improperly imposed without proper consideration of objections and that responsibility for misuse of concessional tax certificates lies with purchasing dealers, not selling dealers. Case-Laws VAT and Sales Tax Thu, 06 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162769