Section 2(1)(iii) in Andhra Pradesh General Sales Tax Act, 1957

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State of Andhra Pradesh - Subsection

Section 2(1)(iii) in Andhra Pradesh General Sales Tax Act, 1957

(iii)an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment and every local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purpose of this Act.

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State of Andhra Pradesh - Subsection

Section 2(1)(iii) in Andhra Pradesh General Sales Tax Act, 1957