Section 17(3) in The Andhra Pradesh Value Added Tax Act, 2005
(3)[ Every dealer whose taxable turnover in the twelve preceding months exceeds] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009.], [Rs.50,00,000/- (Rupees fifty lakhs only)] [Substituted for 'Rs. 40,00,000/-' by Act No. 13 of 2012, w.e.f. 20-4-2012.] shall be registered as a Value Added Tax dealer.
