Section 3(1) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(1)Subject to the provisions of this Act, there shall be levied and collected tax on the entry of any motor vehicle into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). The tax levied shall be at such rate or rates as may be fixed by the Government, by notification, on the purchase value of the motor vehicle but not exceeding [the rates specified for motor vehicles in the Fifth Schedule to the Value Added Tax Act, 2005] [Substituted for the words 'the rates specified for motor vehicles in the First Schedule to the General Sales Tax Act, 1957' by Act 4 of 2006 w.e.f. 1st April, 2005.] :Provided that no tax shall be levied and collected in respect of any motor vehicle which was registered in any Union Territory or any other State under the provisions of the Motor Vehicles Act, 1988, prior to period of fifteen months or more from the date on which, it is registered in the State :Provided further that no tax shall be levied and collected in respect of any motor vehicle, which is owned by Central Government and is used exclusively for the purposes relating to the Defence of India.
