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[Cites 0, Cited by 1] [Section 2(1)] [Section 2] [Entire Act]

State of Andhra Pradesh - Subsection

Section 2(1)(m) in Andhra Pradesh General Sales Tax Act, 1957

(m)"Registered dealer" means a dealer registered under this Act;
(mm)"Retail Dealer" means any dealer whose total turnover in a year does not exceed rupees ten lakhs and whose total turnover comprises sales of goods to persons, who purchase the goods for their own use but not for resale, and to other dealers only for effecting accommodation sales in the relevant assessment year.
(mmm)"Accommodation Sales" means sale of goods effected by a dealer which are not in stock held by that dealer as on the date of sale, but which are obtained by him from any other registered dealer specially to accommodate a particular customer and the sale is effected by the said dealer without making any profit out of that transaction.