Section 15A in Andhra Pradesh General Sales Tax Act, 1957
15A. Assessment of tax on Casual Traders.
- Notwithstanding anything in sections 14 and 15, it shall be open to an assessing authority, including the officer in charge of the check post or barrier referred to in Section 29 to make a provisional or final assessment on a casual trader on the turnover of the purchase, or the sale of the goods, effected by him, in accordance with such rules as may be made in this behalf.
