Section 13(2)(a) in The Andhra Pradesh Value Added Tax Act, 2005
(a)A dealer registered as a VAT dealer on the date of commencement of the Act, shall be entitled to claim for the sales tax paid under APGST Act, 1957 (Act VI of 1957) [on the stock held in any form in the State] [Substituted for 'On the Stock held in the state' by Act No. 34 of 2006, w.r.e.f.1-4-2005.] on the date of commencement of the Act subject to the conditions and in the manner as may be prescribed: