Section 30B in Andhra Pradesh General Sales Tax Act, 1957
30B. Prohibition against collection of tax in certain cases.
(1)No dealer shall collect any sum by way of tax, in respect of sale or purchase of any goods which are not liable to tax under this Act.(2)No person, other than a dealer, shall collect on the sale or purchase of any goods, any sum by way of tax from any other person and no dealer shall collect any amount by way of tax in excess of the amount of tax already paid by him, if any, at the time of purchase by him and payable by him on the sale by him under the provisions of this Act.(3)Nothing in sub section (2) shall apply to a person where he is required to collect separately any amount of tax under the provisions of any other law for the time being in force.
