Section 6A in Andhra Pradesh General Sales Tax Act, 1957
6A. Levy of tax on turnover relating to purchase of certain goods.
- Every dealer, who in the course of business:(i)purchases any goods (the sale or purchase of which is liable to tax under this Act) from a registered dealer in circumstances in which no tax is payable under section 5 or under section 6, as the case may be, or.(ii)purchases any goods (the sale or purchase of which is liable to tax under this Act) from a person other than a registered dealer, and(a)consumes such goods in the manufacture of other goods for sale or consumes them otherwise, or:(b)disposes of such goods in any manner other than by way of sale in the State or.(c)despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter State trade or commerce, shall pay tax on the turnover relating to purchase aforesaid at the same rate at which but for the existence of the aforementioned circumstances, the tax would have been leviable on such goods under Section 5 or Section 6.
