Section 5(4) in Andhra Pradesh General Sales Tax Act, 1957
(4)The taxes under this section shall be assessed, levied and collected in such manner, as may be prescribed.Provided that -(i)in respect of the same transaction, the buyer or the seller but not both, as determined by such rules as may be prescribed, shall be taxed.(ii)where a dealer has been taxed in respect of the purchase of any goods, in accordance with the rules referred to in clause (i) of this proviso, he shall not be taxed again in respect of any sale of such goods effected by him."
