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[Cites 0, Cited by 2] [Section 3(1)] [Section 3] [Entire Act]

State of Andhra Pradesh - Subsection

Section 3(1)(a) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

(a)There shall be levied and collected a tax on the entry of the notified goods into any local area for sale, consumption or use therein. The goods and the rates at which, the same shall be subjected to tax shall be notified by the Government. The tax shall be on the value of the goods as defined in clause (n) of sub-section (1) of Section 2 and different rates may be prescribed for different goods or different classes of goods or different categories of persons in the local area;