section 10
Turnover Tax
The Andhra Pradesh Value Added Sales Tax Act, 2003Tax200387 sections5 chapters
Chapter II INCIDENCE, LEVY AND CALCULATION OF TAX
Statutory text
- (1) Any dealer who is not registered or does not opt to be registered as VAT dealer shall not be entitled to claim input tax credit for any purchases, and shall not be eligible to issue a tax invoice.
- (2) Any dealer who is registered as a VAT dealer shall not be liable to Turnover Tax from the effective date of such registration.
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