Section 13C(3)(b) in Andhra Pradesh General Sales Tax Act, 1957
(b)shall be of [Rs. 3,000/- (rupee three hundred)] [Substituted 'Rs. 1,000/-' by Act No. 25 of 2002, dated 21.12.2002.] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such subsequent lapse;