1992 (9) TMI 310

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....MED QUADRI, J.-The State is the revision petitioner in this tax revision petition filed under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957. In respect of certain turnover, the respondentcompany claimed exemption. But it could not substantiate its claim for exemption. Consequently, no exemption was granted to it. It filed an appeal. But there also, it lost. During the reassessmen....

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....powers the authority to levy penalty under section 7A(2). We are unable to accept this contention. Section 7A(2) on the relevant date provided that where a dealer knowingly issues or produces a false bill, voucher, declaration, certificate or other document with a view to support any claim that the transaction of sale or purchase effected by him or any other dealer is not liable to be taxed or is ....