Section 55(1) in The Andhra Pradesh Value Added Tax Act, 2005
(1)Any VAT dealer, who fails to issue a tax invoice or an invoice or a bill or cash memorandum as required by Sections 14 and Section 41, shall be liable to pay a penalty of Rs. 5,000 (Rupees five thousand only) or 100% of the tax whichever is lower, for each offence.
