Section 9 in Andhra Pradesh General Sales Tax Act, 1957
9. Power of State Government to notify exemptions and reductions of tax or interest.
(1)The State Government may, by notification in the Andhra Pradesh Gazette, make an exemption, or reduction in rate, in respect of any tax or interest payable under this Act -(i)on the sale or purchase of any specified class of goods, at all points or at any specified point or points in series of sales or purchases by successive dealers;or(ii)by any specified class of persons, in regard to the whole or any part of their turnover.(2)Any exemption from tax or interest or reduction in the rate of tax or interest notified under sub section (1)(a)may extend to the whole of the State or to any specified area or areas therein;(b)may be subject to such restrictions and conditions as may be specified in the notification, including conditions as to licences and licence fees.
