Section 22(5) in The Andhra Pradesh Value Added Tax Act, 2005
(5)Where a VAT dealer paid entry tax on any goods under Andhra Pradesh Entry Tax on Motor Vehicles into Local Areas Act, 1996 (Act 26 of 1996) and Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001 (Act 40 of 2001), such amount shall be adjusted against VAT payable provided the credit for input tax is not restricted under [xxx] [The words 'the provision of sub-section (4) of omitted by Act 23 of 2005, w.e.f. 29-8-2005.] Section 13 of the Act.
