1996 (7) TMI 570

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..... d in this writ petition is a direction to the respondent to issue way bills in terms of the receipt No. 2607839 dated 6.5.1996. The petitioner is a dealer registered under the provisions of the Andhra Pradesh General Sales Tax Act as well as the Central Sales Tax Act. It is claimed that thepetitioner is entitled for exemption under G.O.Ms. No. 2566 dated 11.6.1980 and G.O.Ms. No. 82 dated 27.1.198 .....

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..... f the Andhra Pradesh General Sales Tax Rules, 1957, payment of tax is not one of the conditions prescribed in those Rules. Therefore, in our view, the defence taken by the respondent is untenable. (3) WE may also point out here that in M/s. Dabur India Ltd. v. State of U.P. A.I.R. 1990 Supreme Court 1814. The Supreme Court observed that Government should not take extra -legal steps or manoeuvre .....

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