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

State of Andhra Pradesh - Subsection

Section 2(1)(a) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001

(a)'assessing authority' means,-
(i)in the case of an importer, who is a dealer, the assessing authority shall be authority as specified under the [the Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.];
(ii)in the case of an importer, other than a dealer, the officer-in-charge of the Check post, through which the goods are brought into the State or the Commercial Tax Officer having jurisdiction over the area, in which such importer ordinarily resides;