Section 13C(3)(a) in Andhra Pradesh General Sales Tax Act, 1957
(a)shall be of [Rs. 500/- (rupees five hundred)] [Substituted 'Rs. 250/-' by Act No. 25 of 2002, dated 21.12.2002.] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such lapse;