Section 2(19) in The Andhra Pradesh Value Added Tax Act, 2005
(19)'Input tax' means the tax paid or payable under the Act by a VAT dealer to another VAT dealer [whether directly by himself or through his agent on his behalf] [Inserted by Act No. 28 of 2008, w.e.f. 24-9-2008.] on the purchase of goods in the course of business;
