Section 5B(2)(ii) in Andhra Pradesh General Sales Tax Act, 1957

[Cites 0, Cited by 7] [Section 5B(2)] [Section 5B] [Entire Act]

State of Andhra Pradesh - Subsection

Section 5B(2)(ii) in Andhra Pradesh General Sales Tax Act, 1957

(ii)having his manufacturing unit within the State and having purchased goods by furnishing a declaration under the proviso to sub section (1) sells such goods contrary to such declaration, the assessing authority, may after giving such dealer a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum which shall not be less than three times but which may extend to five times the amount of tax leviable on the sale of such goods so purchased.

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State of Andhra Pradesh - Subsection

Section 5B(2)(ii) in Andhra Pradesh General Sales Tax Act, 1957