Section 4 in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
4. Reduction in tax liability.
(1)Where an importer of a motor vehicle liable to pay tax under this Act, being a dealer in motor vehicles, becomes liable to pay tax under [the Value Added Tax Act] [Substituted for the words 'General Sales Tax Act' by Act No. 4 of 2006 w.e.f. 1st April, 2006], as a result, of the sale of such motor vehicle, then the amount of tax payable under [the Value Added Tax Act] [Substituted for the words 'General Sales Tax Act' by Act No. 4 of 2006 w.e.f. 1st April, 2006], shall be reduced by the amount of the tax paid under this Act.(2)An importer, other than a dealer, liable to pay tax under this Act, causes entry of motor vehicle into a local area for use or sale therein, shall pay tax to such authority, as Commissioner may notify within fifteen days from the date of entry of such vehicle into a local area or before an application is made for registration of the said vehicle or assignment of a new registration mark to such vehicle under the Motor Vehicles Act, 1988, whichever is earlier.(3)Where an importer who, not being a dealer in motor vehicles, had purchased a motor vehicle for his own use in any Union Territory or any other State, then the tax payable by him under this Act, shall, subject to such conditions as may be prescribed, be reduced by the amount of tax paid, if any, under the law relating to [the Value Added Tax Act] [Substituted for the words 'General Sales Tax Act' by Act 4 of 2006 w.e.f. 1st April, 2006.] [or Central Sales Tax Act] [Inserted by Act No. 26 of 2008, dated 23.9.2008.], in force in that Union Territory or State.Chapter - III Assessing and Appellate Authorities
