Section 13(6) in The Andhra Pradesh Value Added Tax Act, 2005
(6)The input tax credit for transfer of taxable goods outside the State by any VAT dealer otherwise than by way of sale shall be allowed for the amount of tax in excess of [5%] [Substituted for '4%' by Andhra Pradesh Act No. 12 of 2012, w.e.f. 14-9-2011.].
