https://www.taxtmi.com/caselaws?id=767709 A tax dispute under the Andhra Pradesh General Sales Tax Act required the Tribunal to consider exemption claims on the merits where supporting documents had been produced before it, even though they were not filed earlier before the revisional authority. The commentary also states that tax liability could not be shifted to a second seller merely because the first seller allegedly failed to pay tax, where the tax was attracted at the first point of sale and the first seller was a real and identifiable dealer. The adverse order was set aside and the matter remitted for fresh consideration on exemption and liability. en-us Mon, 17 Mar 2025 00:00:00 +0530 Mon, 24 Mar 2025 08:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767709 A tax dispute under the Andhra Pradesh General Sales Tax Act required the Tribunal to consider exemption claims on the merits where supporting documents had been produced before it, even though they were not filed earlier before the revisional authority. The commentary also states that tax liability could not be shifted to a second seller merely because the first seller allegedly failed to pay tax, where the tax was attracted at the first point of sale and the first seller was a real and identifiable dealer. The adverse order was set aside and the matter remitted for fresh consideration on exemption and liability. Case-Laws VAT / Sales Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767709