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[Cites 0, Cited by 0] [Section 14A(1)] [Section 14A] [Entire Act]

State of Andhra Pradesh - Subsection

Section 14A(1)(a) in Andhra Pradesh General Sales Tax Act, 1957

(a)if a dealer receives in any year any amount due to price variations which would have been included in his turnover for any previous year if it has been received by him in that year, he shall within thirty days from the end of the year in which such amount is received submit a return in such form as may be prescribed to the assessing authority and thereupon the assessing authority shall proceed to assess the tax payable on such amount;