Section 4(1) in Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996
(1)Where an importer of a motor vehicle liable to pay tax under this Act, being a dealer in motor vehicles, becomes liable to pay tax under [the Value Added Tax Act] [Substituted for the words 'General Sales Tax Act' by Act No. 4 of 2006 w.e.f. 1st April, 2006], as a result, of the sale of such motor vehicle, then the amount of tax payable under [the Value Added Tax Act] [Substituted for the words 'General Sales Tax Act' by Act No. 4 of 2006 w.e.f. 1st April, 2006], shall be reduced by the amount of the tax paid under this Act.
