Section 21A(4) in Andhra Pradesh General Sales Tax Act, 1957
(4)No person shall be qualified for appointment,-(a)as chairman unless he is or has been a judge of a High Court;(b)as Vice-Chairman unless he,-(i)is a serving or retired Secretary to Government with special knowledge and experience in law or commercial taxes matters for a period of at least one year; or(ii)is or has been the Commissioner of Commercial Taxes for a period of atleast one year;(c)as Member unless he,-(i)is or has been a member of the Appellate Tribunal for a period of atleast one year by virtue of being an officer of the Commercial Taxes Department; or(ii)is or has been a Joint Commissioner of Commercial Taxes, with experience for a period of atleast one year on the legal side in connection with the making of laws and framing of rules of the Commercial Taxes Department.
