Section 48A(1) in The Andhra Pradesh Value Added Tax Act, 2005
(1)The owner or person-in-charge of goods vehicles or vessel entering the territories of the State or leaving the territories of the State shall also submit; a declaration in triplicate, either electronically generated or otherwise and containing such particulars of goods, carried in such vehicle 6r vessel, as the case may be, before the officer-in-charge of the check post or barrier and shall produce the copy of the said declaration, duly verified and returned to him by the said officer, before any authority or authorities as prescribed under section 48 of the Act, at the time of check of the vehicle en-route.
