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[Cites 0, Cited by 0] [Section 16(3)] [Section 16] [Entire Act]

State of Andhra Pradesh - Subsection

Section 16(3)(d) in Andhra Pradesh General Sales Tax Act, 1957

(d)If any new dealer fails to file a return he shall be liable to pay interest on the amount of tax due or as assessed by the assessing authority for the period of delay commencing from the date on which the return is due to be filed by him.