Section 4A(1) in Andhra Pradesh Tax on Luxuries Act, 1987
(1)No tobacconist shall conduct or cause to be conducted business in Andhra Pradesh unless he obtains, on application, a registration in the prescribed form.Provided that any tobacconist who sells tobacco products in a small bunk shall be exempt from registration.Explanation. - For the purpose of this Act, a tobacconist who sells in a small bunk means a person who does business in a shop or other premises whose floor area is not more than 64 sq.ft. without employing paid labour for conducting the business.
