Section 4 in The Andhra Pradesh Value Added Tax Act, 2005
4. Charge to tax.
(1) Save as otherwise provided ... Value Added Tax dealer and who is registered or liable to be registered for Turnover Tax, shall pay tax
Section 13 in The Andhra Pradesh Value Added Tax Act, 2005
13. Credit for input tax.
(1) Subject to the conditions ... prescribed, an input tax credit shall be allowed to the VAT dealer for the tax charged
construed accordingly; (22) 'Output tax' means the tax paid or payable by a VAT dealer [whether ... means Value Added Tax on sales, levied under the provisions of the Act; (43) 'VAT dealer' means a dealer
Andhra Pradesh Value Added Tax Act, 2005
38. Refund of tax.
(1) (a) A VAT dealer effecting ... Sales Tax Act, 1956 in any tax period shall be eligible for refund of tax, if the input tax
interest shall apply mutatis mutandis to such unpaid tax.] (5) Where a VAT dealer paid entry tax ... against VAT payable provided the credit for input tax is not restricted under [xxx] [The words 'the provision
Section 10 in The Andhra Pradesh Value Added Tax Act, 2005
10. Turnover tax.
(1) Any dealer who is not registered ... dealer shall not be entitled to claim input tax credit for any purchase, and shall not be eligible to issue a tax
Andhra Pradesh Value Added Tax Act, 2005
49. Penalty for failure to register.
(1) Any VAT dealer who fails ... registration by the Registering Authority. There shall be no eligibility for input tax credit for sales made prior to the date from which
