Section 2(29)(c) in The Andhra Pradesh Value Added Tax Act, 2005
(c)if there is no tax invoice or bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a VAT dealer or TOT dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include;(i)the value of any goods as determined by the assessing authority,-