Section 2(1)(b) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
(b)'Dealer' shall have the meaning assigned to it under the [the Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.];