https://www.taxtmi.com/caselaws?id=184703 Way bills under Rule 45 of the Andhra Pradesh General Sales Tax Rules, 1957 could not be refused merely because tax was stated to be unpaid, since payment of tax was not a prescribed condition for issuance. An assessing authority therefore could not add a further requirement beyond the rule or use denial of way bills as a coercive device for tax recovery. The Andhra Pradesh High Court treated the refusal as unjustified and granted relief, directing compliance with the governing way-bill rules. en-us Mon, 15 Jul 1996 00:00:00 +0530 Mon, 18 Jul 2016 13:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184703 Way bills under Rule 45 of the Andhra Pradesh General Sales Tax Rules, 1957 could not be refused merely because tax was stated to be unpaid, since payment of tax was not a prescribed condition for issuance. An assessing authority therefore could not add a further requirement beyond the rule or use denial of way bills as a coercive device for tax recovery. The Andhra Pradesh High Court treated the refusal as unjustified and granted relief, directing compliance with the governing way-bill rules. Case-Laws VAT and Sales Tax Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184703