Levy of tax

Levy of tax

1. (1) Subject to the provisions of this Act, there shall be levied and collected a tax on the entry of the scheduled goods into any local area for consumption, use or sale therein.
2. (2) The tax shall be levied at such rate not exceeding five per centum of the value of the goods as may be fixed by the Government by notification, and different rates may be fixed for different local areas or for different goods.
3. (3) The tax shall be paid by every dealer liable to tax under the Andhra Pradesh General Sales Tax Act, 1957, who effects entry of such goods into a local area: Provided that no tax shall be levied under this Act on the entry of the scheduled goods into any local area, if such goods are purchased from a registered dealer or are sold by a registered dealer in the course of inter-state trade or commerce or in the course of export out of the territory of India.