Section 4(2) in The Andhra Pradesh Value Added Tax Act, 2005
(2)[ Every dealer, who has not opted for registration as a Value Added Tax dealer and who is registered or liable to be registered for Turnover Tax, shall pay tax at the rate of one percent (1%) on the taxable turnover in such manner as may be prescribed.] [Substituted by Act No. 4 of 2009, w.e.f. 1-5-2009. vide G.O.Ms.No.495 Revenue CT-II Department dated 30-4-2009.]
