Section 30(8) in Andhra Pradesh General Sales Tax Act, 1957
(8)Any person who is in any way knowingly concerned in any fraudulent evasion o attempt at evasion or abetment of evasion of any tax, payable in respect of the sale or purchase of any goods under this Act, shall, on conviction, be liable to be punished with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.
