Section 4(7)(f) in The Andhra Pradesh Value Added Tax Act, 2005
(f)[any dealer registered or is liable to be registered] [Substituted for 'any dealer who is liable to be registered' by Act 21 of 2011, w.e.f. 15.9.2011.] for TOT and executing any works contracts shall pay tax at the rate of 1% on total value of the goods at the time of incorporation of the goods used :