Section 5 in Andhra Pradesh General Sales Tax Act, 1957
5. Levy of tax on sales or purchases of goods.
(1)Save as otherwise provided in this Act every dealer shall pay tax under this Act for each year on every rupee of his turnover of sales or purchases of goods in each year irrespective of the quantum of his turnover at the rates of tax and at the points of levy specified in the Schedules.(3)For the purpose of this section and the other provisions of this Act, the turnover which a dealer shall be liable to pay tax shall be determined after making such deductions from his total turnover, and in such manner as may be prescribed.(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."
