Section 13C in Andhra Pradesh General Sales Tax Act, 1957
13C. Issue of Bills.
(1)Every dealer whose total turnover is not less than rupees two lakhs in a year, shall issue a bill or cash memorandum in such form and with such details of tax collected as may be prescribed, for every sale involving an amount not less than rupees one hundred:Provided that every dealer including a dealer whose turnover is less than rupees two lakhs shall issue a sale bill in the proforma prescribed, irrespective of the amount of sale, when demanded by the buyer.(2)Every dealer who violates the provision of sub-section (1) and rules made thereunder shall be liable to pay a penalty.(3)The penalty leviable under sub-section (2),-(a)shall be of [Rs. 500/- (rupees five hundred)] [Substituted 'Rs. 250/-' by Act No. 25 of 2002, dated 21.12.2002.] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such lapse;(b)shall be of [Rs. 3,000/- (rupee three hundred)] [Substituted 'Rs. 1,000/-' by Act No. 25 of 2002, dated 21.12.2002.] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such subsequent lapse;Provided that where such violation to issue bills was noticed for the first time such dealer shall be let off with a warning.
