Section 9(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)The State Government may, by notification in the Andhra Pradesh Gazette, make an exemption, or reduction in rate, in respect of any tax or interest payable under this Act -(i)on the sale or purchase of any specified class of goods, at all points or at any specified point or points in series of sales or purchases by successive dealers;or(ii)by any specified class of persons, in regard to the whole or any part of their turnover.
