Section 17(7) in The Andhra Pradesh Value Added Tax Act, 2005
(7)Every dealer not registered or not liable for registration as VAT dealer and who sells any goods and has a taxable turnover exceeding [Rs. 7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.] in a period of twelve consecutive months or has reason to believe that his taxable turnover in a period of twelve consecutive months will exceed [Rs.7,50,000/- (Rupees seven lakhs and fifty thousand only)] [Substituted for 'Rs. 5,00,000/-' by Act 13 of 2012, w.e.f. 20-4-2012.], shall apply for registration as TOT dealer in the manner prescribed.
