Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 14C] [Entire Act] State of Andhra Pradesh - Subsection Section 14C(4) in Andhra Pradesh General Sales Tax Act, 1957 (4)If in any one of the preceding two years, the total turnover of a dealer exceeds rupees five lakhs he shall not be eligible to opt to pay tax under sub section (1)