Section 20B(2)(a) in Andhra Pradesh Tax on Luxuries Act, 1987
(a)(i)that the tax, if any payable under this Act in respect of the sale or purchase of the tobacco products carried, has been paid; or(ii)that the sale or purchase of the tobacco products carried for the purpose of payment of tax under this Act, has been properly accounted for in the documents referred to in clause (b) of this section; the said officer shall release the goods vehicle or boat with the tobacco products carried; or