Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 30B] [Entire Act] State of Andhra Pradesh - Subsection Section 30B(1) in Andhra Pradesh General Sales Tax Act, 1957 (1)No dealer shall collect any sum by way of tax, in respect of sale or purchase of any goods which are not liable to tax under this Act.