Section 14D(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)Every dealer (other than a casual trader or a dealer who opted for payment of tax under Section 14C or agent of a non resident dealer) whose total turnover in a year exceeds rupees ten lakhs but does not exceed rupees twenty five lakhs, in addition to the returns to be filed under Section 13 shall, submit to the assessing authority concerned a return of his total and net turnovers and tax due thereon at all places of his business in the preceding year within such time in such form and in such manner, as may be prescribed along with the tax due has been completed when the dealer files his return in such manner and with such particulars and proof as may be prescribed along with the tax due.
