Section 3(1) in Andhra Pradesh Tax on Entry of Goods into Local Areas Act, 2001
(1)(a)There shall be levied and collected a tax on the entry of the notified goods into any local area for sale, consumption or use therein. The goods and the rates at which, the same shall be subjected to tax shall be notified by the Government. The tax shall be on the value of the goods as defined in clause (n) of sub-section (1) of Section 2 and different rates may be prescribed for different goods or different classes of goods or different categories of persons in the local area;(b)the tax shall be payable by the importer in such manner and within such time as may be prescribed;(c)the rate of tax to be notified by the Government in respect of any commodity shall not exceed the rate specified for [the rate applicable for the commodity under the Andhra Pradesh Value Added Tax Act, 2005] [Substituted 'that commodity under the Andhra Pradesh General Sales Tax Act, 1957' by Act No. 4 of 2006, dated 30.12.2005.] or the notifications issued thereunder:Provided that the tax payable by the importer under this Act shall be reduced by the amount of tax paid, if any, under the law relating to [Value Added Tax] [Substituted 'General Sales Tax' by Act No. 4 of 2006, dated 30.12.2005.] in force in the Union Territory or State, in which the goods are purchased.
