Section 4(3) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(3)Where an importer who, not being a dealer in motor vehicles, had purchased a motor vehicle for his own use in any Union Territory or any other State, then the tax payable by him under this Act, shall, subject to such conditions as may be prescribed, be reduced by the amount of tax paid, if any, under the law relating to [the Value Added Tax Act] [Substituted for the words 'General Sales Tax Act' by Act 4 of 2006 w.e.f. 1st April, 2006.] [or Central Sales Tax Act] [Inserted by Act No. 26 of 2008, dated 23.9.2008.], in force in that Union Territory or State.Chapter - III Assessing and Appellate Authorities
