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[Cites 0, Cited by 2] [Section 4(7)] [Section 4] [Entire Act]

State of Andhra Pradesh - Subsection

Section 4(7)(h) in The Andhra Pradesh Value Added Tax Act, 2005

(h)no tax shall be payable under [clause (a)] [Substituted by Act No. 21 of 2011, prior to substitution it read as below: 'clauses (a) or (b) or (c)' w.e.f. 15-9-2011.] of this sub-section on the turnover relating to amounts paid to a sub-contractor as consideration for the execution of works contract whether wholly or partly subject to the production of proof that such sub¬contractor is registered as a VAT dealer under the Act and the turnover of such amount is included in the return prescribed filed by such sub-contractor.