Section 29(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)If the State Government or the Commissioner of Commercial Taxes consider it necessary that with a view to prevent or check evasion of tax under this Act in any place or places in the State, it is necessary so to do, the State Government or the Commissioner of Commercial Taxes may by notification direct the setting up of a check post or the erection of barrier, or both, at such place or places as may be notified.
