Section 48A(2) in The Andhra Pradesh Value Added Tax Act, 2005
(2)For carrying out the purpose mentioned in sub-section (1), every carrier of goods, agent of transport company, booking agency or any person by whatever name called, having a place of business in the State of Andhra Pradesh and transporting or clearing or forwarding goods on behalf of a dealer, shall be required to obtain a certificate of registration from the assessing Authority of the area in which, it has a principal place of business in the manner, as may be prescribed.]
