Section 12(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)Every dealer (other than casual trader) whose total turnover in any year is not less than Rs.50,000 shall and any other dealer may get himself registered under this Act.(1-A) Notwithstanding anything contained in this section any dealer who purchases goods inside the State and sells the same to consumers on retail basis and who does not issue declarations in Form-X in respect of sales or purchases effected by him and who is not registered under Central Sales Tax Act, 1956 (Act No.74 of 1956) shall be registered as a special category dealer and certificate of the registration shall be issued to him in such manner and in such form as may be prescribed.
