Section 3A in Andhra Pradesh Tax on Luxuries Act, 1987
3A. Tax on Tobacconist.
(1)Subject to the provisions of this Act, there shall be levied and collected a tax on the turnover of receipts of a tobacconist relating to the supply of luxuries, namely, tobacco products, specified in the schedule by way of sale or otherwise, at the rate of tax and at the point of levy specified in the schedule:
