https://www.taxtmi.com/caselaws?id=752934 Penalty under Section 7-A(2) of the Andhra Pradesh General Sales Tax Act was held attracted where false bills were found to have been produced to support a claim that turnover was exempt as a second sale. The dealer's challenge failed because the findings that the bills were produced and the exemption claim was made were treated as questions of fact, which could not be reopened in revision under Section 22(1) except on a question of law. Authorities cited on Section 14 were held inapplicable. en-us Fri, 10 May 2024 00:00:00 +0530 Tue, 21 May 2024 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752934 Penalty under Section 7-A(2) of the Andhra Pradesh General Sales Tax Act was held attracted where false bills were found to have been produced to support a claim that turnover was exempt as a second sale. The dealer's challenge failed because the findings that the bills were produced and the exemption claim was made were treated as questions of fact, which could not be reopened in revision under Section 22(1) except on a question of law. Authorities cited on Section 14 were held inapplicable. Case-Laws VAT and Sales Tax Fri, 10 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752934