THE ANDHRA PRADESH VALUE ADDED TAX ACT,2005
An Act to
provide for and consolidate the law relating to Levy of Value Added Tax on sale
or purchase of goods in the State of
Be it enacted
by the Legislative Assembly of the State of
1. Short tide, extent and commencement
(1) This
Act may be called the Andhra Pradesh Value Added Tax Act, 2005.
(2) It extends to the whole of the
State of
(3) (a) Sections 1,2,17,18 and 78 shall come into
force with effect from 31st January, 2005; and
(b) the
remaining provisions shall come into force on such date as the Government may
by notification, appoint.
In this
Act, unless the context otherwise requires
(1) 'Additional Commissioner' means any
person appointed to be an Additional Commissioner of Commercial Taxes under
section 3A;
(2) 'Appellate
Deputy Commissioner' means any person appointed under section 3A to be an
Appellate Deputy Commissioner or any other officer not below the rank of Deputy
Commissioner authorized by the Commissioner to be an Appellate Deputy
Commissioner;
(3) 'Appellate Tribunal' means the Appellate
Tribunal appointed under section 3;
(4) 'Assessing authority' means any officer
of the Commercial Taxes Department authorized by the Commissioner to make any
assessment in such area or areas or the whole of the State of
(5) 'Assistant Commissioner' means any
person appointed to be an Assistant Commissioner of Commercial Taxes under
section 3A;
(6) 'Business' includes
(a) any trade, commerce or manufacture or any adventure or concern in the nature of trade,
commerce or manufacture whether or not such trade, commerce, manufacture,
adventure or concern is carried on or undertaken with a motive to make gain or
profit and whether or not any gain or profit accrues therefrom;
(b) any transaction in connection with, or
incidental or ancillary to, such trade, commerce, manufacture, adventure or
concern; and
(c) any transaction in connection with
commencement or incidental or ancillary to the commencement or closure of such
trade, commerce, manufacture, adventure or concern.
Explanation:
For the purpose of this clause-
(i) the activities of raising of manmade
forests or rearing of seedlings or plants shall be deemed to be business;
(ii) any transaction of sale or purchase of capital
goods pertaining to such trade, commerce, manufacture, adventure or concern
shall be deemed to be business;
(iii) a sale by a person whether by himself or
through an agent of agricultural or horticultural produce grown by himself or
grown on any land whether as owner or tenant in a form not different from the
one in which it was produced, save mere cleaning, grading or sorting does not
constitute business.
(7) 'Casual trader' means a person who,
whether as principal, agent or in any other capacity, carries on occasional
transactions of a business nature involving the buying, selling, or
distribution of goods in the State, whether for cash or for deferred payment,
or for commission, remuneration or other valuable consideration;
(8) 'Commissioner' means any person appointed
by the Government to be the Commissioner of Commercial Taxes under section 3A;
(9) 'Commercial Tax Officer' means any
person appointed to be Commercial Tax Officer under section 3A;
(10) 'Dealer' means any person who carries on
the business of buying, selling, supplying or distributing goods or delivering
goods on hire purchase or on any system of payment by instalments, or carries
on or executes any works contract involving supply or use of material directly
or otherwise, whether for cash or for deferred payment, or for commission,
remuneration or other valuable consideration, and includes-
(a) a company, a Hindu undivided family or
any society including a co‑operative society, club, firm or association
which carries on such business;
(b) a society including a co‑operative
society, club, firm or association which buys goods from, or sells, supplies or
distributes goods to its members;
(c) a casual trader, as hereinbefore
defined;
(d) any person, who may, in the course of business
of running a restaurant or an eating house or a hotel by whatever name called,
sells or supplies by way of or as part of any service or in any other manner
whatsoever, of goods, being food or any other article for human consumption or
any drink whether or not intoxicating;
(e) any person, who may transfer the right
to the use of any goods for any purpose whatsoever whether or not for a
specified period in the course of business to any other person;
(f) a commission agent, a broker, a
delcredere agent, an auctioneer or any other mercantile agent, by whatever name
called, who carries on the business of buying selling, supplying or
distributing goods on behalf of any principal;
Explanation
I: Every person who acts as an 'agent of a non‑resident dealer', that is,
as an agent on behalf of a dealer residing outside the State, and buys, sells,
supplies or distributes goods in the State or acts on behalf of such dealer as
(i) a mercantile agent as defined in the
Sale of Goods Act, 1930 (Central Act
III of 1930); or
(ii) an agent for handling goods or documents
of title relating to goods; or
(iii) an agent for the collection or the
payment of the sale price of goods or as a guarantor for such collection or
payment and every local branch of a firm or company situated outside the State,shall
be deemed to be a dealer for the purpose of the Act;
Explanation
II: Where a grower of agricultural or horticultural produce sells such produce
grown by himself on any land in which he has an interest whether as owner,
usufructuary mortgagee, tenant or otherwise, in a form different from the one
in which it was produced after subjecting it to any physical, chemical or any
process other than mere cleaning, grading or sorting, he shall be deemed to be
a dealer for the purpose of the Act;
Explanation
III: The Central Government or the State Government which, whether or not in
the course of business, buys, sells, supplies or distributes goods, directly or
otherwise, for cash or for deferred payment or for commission, remuneration or
other valuable consideration shall be deemed to be a dealer for the purposes of
the Act;
Explanation
IV: Each of the following persons and bodies, whether or not in the course of
business, who sells or disposes of any goods including unclaimed or confiscated
or unserviceable goods or scrap, surplus, old, obsolete, or discarded material
or waste products whether by auction or otherwise, directly or through an agent
for cash, or for deferred payment or for any other valuable consideration shall
be deemed to be a dealer to the extent of such disposals or sales, namely-
(i) Port Trust;
(ii) Municipal
Corporations, Municipal Councils, and other local authorities;
(iii) Railway authorities;
(iv) Shipping, transport and construction companies,
(v) Air transport companies and air‑lines
including National Airport Authority;
(vi) Transporters, holding permits for
transport vehicles granted under the Motor Vehicles Act, 1988 which are used or
adopted to be used for hire;
(vii) Andhra Pradesh State Road Transport
Corporation;
(viii) Customs Department of the Government of
India administering the Customs Act, 1962;
(ix) Insurance and financial corporations or
companies and Banks included in the Second Schedule to the Reserve Bank of
India Act, 1934;
(x) Advertising agencies;
(xi) Any other Corporation, company, body or
authority owned or set up by or subject to administrative control of the
Central Government or any State Government;
Explanation
V: Save as otherwise expressly provided for under the Act, the word 'dealer'
shall include a VAT dealer and a TOT dealer;
(11) 'Deputy Commercial Tax Officer' means any
person appointed to be a Deputy Commercial Tax Officer under section 3A;
(12) 'Deputy Commissioner' means any person
appointed to be a Deputy Commissioner of Commercial Taxes under section 3A;
(13) 'Exempt sale' means a sale of goods on
which no tax is chargeable, and consequently no credit for input tax related to
that sale is allowable;
(14) 'Exempted Turnover' means the aggregate of
sale prices of all goods exempted under the Act and full or part of the actual
value or fair market value of all transactions not taxable under the provisions
of the Act, including transactions falling under section 6A of the Central
Sales Tax Act, 1956;
(15) 'Fair market value' means the price that
the goods would ordinarily fetch on sale in the open market on the date of sale
or dispatch or transfer of such goods;
(16) 'Goods' means all kinds of movable property
other than newspapers, actionable claims, stocks, shares and securities, and
includes all materials, articles and commodities including the goods as goods
or in some other form, involved in the execution of a works contract or those
goods used or to be used in the construction, fitting out, improvement or
repair of movable or immovable property and also includes all growing crops,
grass and things attached to or forming part of the land which are agreed to be
severed before sale or under the contract of sale;
(17) 'Goods
vehicle' means any motor vehicle constructed or adapted for carriage of goods,
or any other motor vehicle not so constructed or adapted when used for the
carriage of goods solely or in addition to passengers and also includes every
wheeled conveyance;
(18) 'Government' means the State Government
of Andhra Pradesh;
(19) 'Input tax' means the tax paid or payable
under the Act by a VAT dealer to another VAT dealer on the purchase of goods in
the course of business;
(20) 'Joint Commissioner' means any person
appointed to be a joint Commissioner of Commercial Taxes under section 3A;
(21) 'Notification' means a notification
published in the Andhra Pradesh Gazette and the word 'notified' shall be
construed accordingly;
(22) 'Output tax' means the tax paid or payable
by a VAT dealer on the sale of goods
to another VAT dealer or any other person;
(23) 'Place of business' means any place where
a dealer purchases or sells goods and includes -
(a) any warehouse, godown or other place where goods are stored or
processed or produced or manufactured; or
(b) any place where a dealer keeps his books
of accounts; or
(c) any place where business is carried on
through an agent by whatever name called, the place of business of such agent;
(24) 'Prescribed' means prescribed by the Rules
made under the Act;
(25) 'Purchase Price' means the amount of
valuable consideration paid or payable by a person for any purchase made
including any sum charged for anything done by the seller in respect of the goods
at the time of or before delivery thereof;
Explanation
I: Where the purchase is effected by way of transfer of property in goods
(whether as goods or in some other form) involved in the execution of works
contract, purchase price shall mean the total consideration for the works
contract, and for the purpose of levy of tax, purchase price shall be taken to
mean the price as may be determined in accordance with the rules, by making
such deductions from the total consideration for the works contract as may be
prescribed;
Explanation
II: The amount of duties levied or leviable on the goods under the Central Excise Act, 1944, or
the Customs Act, 1962 shall be deemed to be part of the purchase price of such
goods, whether such duties are paid or payable by or on behalf of the seller or
the purchaser or any other person;
Explanation
III: Purchase price shall not include tax paid or payable by a person in
respect of such purchase;
(26) 'Return' means any return required to be
furnished under the Act or the Rules made thereunder;
(27) 'Rules' means rules made under the Act,
(28) 'Sale' with all its grammatical variations
and cognate expressions means every transfer of the property in goods (whether
as such goods or in any other form in pursuance of a contract or otherwise) by
one person to another in the course of trade or business, for cash, or for
deferred payment, or for any other valuable consideration or in the supply or
distribution of goods by a society (including a co‑operative society),
club, firm or association to its members, but does not include a mortgage,
hypothecation or pledge of, or a charge on goods.
Explanation
I: A delivery of goods on the hire purchase or any system of payment by
instalments shall, notwithstanding the fact that the seller retains the title
in the goods, as security for payment of the price, be deemed to be a sale.
Explanation
II: (a) Notwithstanding anything
contained in the Indian Sale of
Goods Act, 1930 a sale or purchase of goods shall be deemed, for the purpose of
the Act to have taken place in the State, wherever the contract of sale or
purchase might have been made, if the goods are within the State:
(i) in the case of specific or ascertained goods,
at the time the contract of sale or purchase is made; and
(ii) in the case of unascertained or future goods,
at the time of their appropriation to the contract of sale or purchase by the
seller or by the purchaser, whether the assent of the other party is prior or
subsequent to such appropriation.
(b) Where there is a single contract of sale
or purchase of goods situated at more places than one, the provisions of clause
(a) shall apply as if there were separate contracts in respect of the goods at
each of such places.
Explanation
III: Notwithstanding anything contained in the Act or in the Indian Sale of
Goods Act, 1930 two independent sales or purchases shall for the purposes of
the Act, be deemed to have taken place:
(1) When the goods are transferred from a principal to his selling agent and from the selling agent to his
purchaser; or
(2) When the goods are transferred from the
seller to a buying agent and from the buying agent to his principal, if the
agent is found in either of the cases aforesaid-
(i) to have sold the goods at one rate and to have passed on the sale proceeds to his principal at
another rate; or
(ii) to have purchased the goods at one rate
and to have passed them on to his principal at another rate; or
(iii) not to have accounted to
his principal for the entire collections or deductions made by him, in
the sales or purchases effected by him on behalf of his principal; or
(iv) to have acted for a fictitious or non‑existent
principal.
Explanation
IV: A transfer of right to use any goods for any purpose (whether or not for a specified
period) for cash, deferred payment or other valuable consideration shall be
deemed to be a sale.
Explanation
V: Notwithstanding anything contained in the Act or in the Indian Sale of Goods
Act, 1930 the sale of goods includes the supply, by way of or as part of any
service or in any manner whatsoever, of goods, being food or other article for
human consumption or any drink (whether or not intoxicating) where such supply
or service, is for cash, deferred payment or other valuable consideration and
such supply of any goods shall be deemed to be a sale of those goods by the
person making the supply of those goods to the person to whom such supply is
made.
Explanation
VI: Whenever any goods are supplied or used in the execution of a works
contract, there shall be deemed to be a transfer of property in such goods,
whether or not the value of the goods so supplied or used in the course of
execution of such works contract is shown separately and whether or not the
value of such goods or material can be separated from the contract for the
service and the work done.
Explanation
VII: Notwithstanding anything contained in the Indian Sale of Goods Act, 1930 a
sale or purchase of goods shall, for the purpose of the Act be deemed to have
taken place where in the course of any scheme whether called as "Lucky
Gift Scheme" or by any other name, any goods are transferred by the person
who runs such scheme to any other person who is a subscriber to that scheme,
provided that all the subscribers to the scheme have agreed to contribute a
specific sum periodically or otherwise, towards the cost of any article agreed
to be sold or given to the winner of the draw held by the holder of the scheme;
and the turnover for the purpose of this explanation shall be the amount which
would have been payable by the subscriber had he not won the prize till the end
of the series of draw;
Explanation
VIII: Every transfer of property in goods by the Central Government or the State Government for cash or for deferred payment or
for any other valuable consideration, whether or not in the course of business
shall be deemed to be a sale for the purpose of the Act;
(29) 'Sale Price' means-
(a) the total amount set out in the tax
invoice or bill of sale; or
(b) the total amount of consideration for
the sale or purchase of goods as may be determined by the assessing authority,
if the tax invoice or bill of sale does not set out correctly the amount for
which the goods are sold; or
(c) if there is no tax invoice or bill of
sale, the total amount charged as the consideration for the sale or purchase of
goods by a VAT dealer or TOT dealer wither directly or through another, on his
own account or on account of others, whether such consideration be cash,
deferred payment or any other thing of value and shall include-
(i) the
value of any goods as determined by the assessing authority,
(a) to have been used or supplied by the
dealer in the course of execution of the works contract; or
(b) to have been delivered by the dealer on
hire purchase or any other system
of payment by instalments; or
(c) to have been supplied or distributed by
a society including a Co‑operative Society, Club, firm or association to
its members, where the cost of such goods is not separately shown or indicated by
the dealer and where the cost of such goods is separately shown or indicated by
the dealer, the cost of such goods as shown or indicated; (ii) any other sum
charged by the dealer for anything done in respect of goods sold at the time
of, or before, the delivery of the goods;
(iii) any other sum charged by the dealer,
whatever be the description, name or object thereof;
Explanation
I ‑ Subject to such conditions and restrictions, if any, as may be
prescribed in this behalf, any cash or other discount on the price allowed in
respect of any sale and any amount refunded in respect of articles returned by
customers shall not be included in the sale price;
Explanation
II: For the purpose of determination of sale price and levy of Value Added Tax,
the Value Added Tax charged or chargeable shall not form part of sale price;
(30) 'Schedule' means a Schedule appended to
the Act;
(31) 'Special Rate of Tax' means the rates of
tax specified in Schedule VI;
(32) 'State' means the State of Andhra
Pradesh;
(33) 'State Representative' means an officer of
the Commercial Taxes Department not below the rank of Assistant Commissioner
appointed by the State Government to receive on their behalf notices issued by
the Appellate Tribunal and generally to appear, act and plead on their behalf
in all proceedings before the Appellate Tribunal and includes an officer
authorized to act on his behalf in his absence;
(34) 'Tax' means a tax on the sale or purchase
of goods payable under the Act and includes,-
(a) a tax on the transfer, otherwise than in
pursuance of a contract, of property in any goods for cash, deferred payment or
other valuable consideration;
(b) a tax on the transfer of property in
goods whether as goods or in some other form involved in the execution of a
works contract;
(c) a tax on the delivery of goods on hire
purchase or any system of payment by instalments;
(d) a tax on the transfer of the right to
use any goods for any purpose whether or not for a specified period for cash,
deferred payment or other valuable consideration;
(e) a tax on the supply of goods by any un‑incorporated
association or body of persons to a member thereof for cash, deferred payment
or other valuable consideration;
(f) a tax on the supply, by way of or as
part of any service or in any other manner whatsoever of goods, being food or
any other article for human consumption or any drink whether or not
intoxicating, where such supply or service is for cash, deferred payment or
other valuable consideration;
(35) 'Tax invoice' means a sale invoice
containing such details as may be prescribed and issued by a VAT dealer to
another VAT dealer;
(36) 'Tax period' means a calendar month or any
other period as maybe prescribed;
(37) 'Taxable Sale' means a sale of goods taxable
under the Act and under the Central Sales Tax Act, 1956 and shall include sale
of any goods exported outside the territory of India or sold in the course of
export;
(38) 'Taxable turnover' means the aggregate of
sale prices of all taxable goods;
Explanation
I: For the purpose of a VAT dealer, it shall not include the amount of VAT paid
or payable, but shall include the sale price of zero‑rated sales.
Explanation
If : The sale price relating to second and subsequent sale of goods specified
in Schedule VI shall not form part of taxable turnover;
(39) 'Total turnover' means the aggregate of
sale prices of all goods, taxable and exempted, sold at all places of business
of the dealer in the State, including transactions falling under section 8 of
the Act and under section 6A of the Central Sales Tax Act, 1956 and shall also
include the gross consideration received or receivable towards execution of
works contract;
(40) 'Turnover tax' or TOT means a tax on the
taxable turnover of dealers registered or liable to be registered for TOT;
(41) 'Turnover Tax Dealer' or TOT dealer means
any dealer who is registered or liable to be registered for TOT;
(42) 'VAT' means Value Added Tax on sales, levied under the provisions of the Act;
(43) 'VAT dealer' means a dealer who is
registered for VAT;
(44) 'Vessel' includes any ship, barge, boat,
raft, timber, bamboos or floating materials propelled in any manner;
(45) 'Works Contract' includes any agreement for
carrying out for cash or for deferred payment or for any other valuable
consideration, the building construction, manufacture, processing, fabrication,
erection, installation, laying, fitting out, improvement, modification, repair
or commissioning of any movable or immovable property;
(46) 'Year' means the twelve‑month period
ending on the thirty‑first day of March;
(47) 'Zero rated Sales' for the purpose of the
Act, means a sale of goods in the course of inter‑State trade or
commerce, exports to outside the territory of India including sale in the
course of export and sale of goods to any unit located in Special Economic Zone
as may be notified.
(1) The Government shall appoint an Appellate
Tribunal consisting of a Chairman and two other members to exercise the
functions conferred on the Appellate Tribunal by or under the Act. The Chairman
shall be a judicial officer not below the rank of a District Judge Grade‑I
and of the other two members, one shall be an officer of the State Government
not below the rank of a Joint Commissioner, and the other shall be an officer
of the Indian Revenue Service not below the rank of an Additional Commissioner.
(2) Any vacancy in the membership of the
Appellate Tribunal shall be filled up by the Government.
(3) Notwithstanding anything contained in
sub‑section (1), the Government may at anytime, by order, constitute an
additional Bench of the Tribunal, consisting of a Chairman who shall be a
District Judge Grade‑I and two members of whom one shall be an officer of
the State Government not below the rank of a Joint Commissioner of Commercial
Taxes and the other shall be an officer of the Indian Revenue Service not below
the rank of an Additional Commissioner to function at such place and for such
period as may be specified therein.
(4) Where any orders passed by the Benches
specified in sub‑sections (1) and (3) are in conflict with each other on
same issue the senior Chairman of the two Benches, on application or suo‑moto
shall constitute and preside over a Full Bench of not less than five members in
the manner specified in the regulations made under sub‑section (5) and
the decision of such Bench shall be final.
(5) The Appellate Tribunal shall, with the
previous sanction of the Government make regulations consistent with the
provisions of the Act and rules made thereunder, for regulating its procedure
and the disposal of its business. Such regulations shall be published in the
Andhra Pradesh Gazette.
The State
Government, may, appoint a Commissioner
of Commercial Taxes and as many Additional
Commissioners of Commercial Taxes, Joint Commissioners of Commercial Taxes,
Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of
Commercial Taxes, Assistant Commissioners of Commercial Taxes, Commercial Tax
Officers and Deputy Commercial Tax Officers as they think fit, for the purpose
of performing the functions respectively conferred on them by or under the Act.
Such officers shall perform the said functions within such area or areas or the
whole of the State of Andhra Pradesh as the Government or any authority or
officer empowered by them in this behalf may assign to them.
(1) Save as otherwise provided in the Act, every dealer registered or
liable to be registered as a VAT dealer shall be liable to pay tax on every
sale of goods, in the State at the rates specified in the Schedules.
(2) Every dealer who has not opted for
registration as a VAT dealer and who is registered or liable to be registered
for TOT or whose taxable turnover in a period of twelve (12) consecutive months
exceeds Rs. 5,00,000/‑ (Rupees five lakhs only) but does not exceed Rs.
40,00,000/‑ (Rupees forty lakhs only) shall pay tax at the rate of one
per cent (1%) on the taxable turnover in such manner as may be prescribed.
(3) Every VAT dealer shall pay tax on every
sale of goods taxable under the Act on the sale price at the rates specified in
the Schedules 111, IV and V, subject to the provisions of section 13.
(4) Every VAT dealer, who in the course of
his business purchases any taxable goods from a person or a dealer not registered
as a VAT dealer or from a VAT dealer in circumstances in which no tax is
payable by the selling VAT dealer, shall be liable to pay tax at the rate of
four per cent (4%) on the purchase price of such goods, if after such purchase,
the goods are-
(i) used as inputs for goods which are
exempt from tax under the Act; or
(ii) used as inputs for goods, which are
disposed of otherwise than by way of sale in the State or dispatched outside
the State otherwise than by way of sale in the course of inter‑State
trade and commerce or export out of the territory of India; or
(iii) disposed of otherwise than by way of
consumption or by way of sale either within the State or in the course of inter‑State
trade or commerce or export out of the territory of India:
PROVIDED
that in respect of purchases of goods specified in Schedule 111, the VAT dealer
shall be liable to pay tax at the rate specified in that Schedule;
(5) Every dealer shall pay tax on the sale
price of goods specified in Schedule VI at the special rates and at the point
of levy specified therein.
(6) Every casual trader who sells goods
within the State and any dealer covered under Explanations III and IV of clause
(10) of section 2 shall pay tax on the sale price of such goods at the rates
specified in the respective Schedules.
(7) Notwithstanding anything contained in
the Act:-
(a) every dealer executing works contracts
shall pay tax on the value of goods at the time of incorporation of such goods
in the works executed at the rates applicable to the goods under the Act:
PROVIDED
that where accounts are not maintained
to determine the correct
value of goods at the time of incorporation, such dealer shall pay tax at the
rate of 12.5% on the total consideration received or receivable subject to such
deductions as may be prescribed;
(b) any dealer executing any works contracts
for the Government or local authority may opt to pay tax by way of composition
at the rate of 4% on the total value of the contract executed for the Government
or local authority and in such cases, the tax at 41% shall be collected at
source by such contractee and remitted to Government in such manner as may be
prescribed;
(c) any dealer executing works contracts
other than for Government and local authority may opt to pay tax by way of
composition at the rate of 4% of fifty per cent (50%) of the total
consideration received or receivable for any specific contract subject to such
conditions as may be prescribed;
(d) any dealer engaged in construction and
selling Of residential apartments, houses, buildings or commercial complexes
may opt to pay tax by way of composition at the rate of 4% of twenty five per
cent (25%) of the consideration received or receivable or the market value
fixed for the purpose of stamp duty whichever is higher subject to such
conditions as may be prescribed;
(e) any dealer who is liable to be
registered for TOT and executing any works contracts shall pay tax at the rate
of 1% on total value of the goods at the time of incorporation for the goods
used:
PROVIDED
that where accounts are not maintained to determine the correct value of the
goods at the time of incorporation, such dealers shall pay tax at the rate of
1% on the total consideration received or receivable subject to such deductions
as may be prescribed.
(8) Every VAT dealer who transfers the right
to use goods taxable under the Act for any purpose, whatsoever, whether or not
for a specified period, to any lessee or licensee for cash, deferred payment or
other valuable consideration, in the course of his business shall, on the total
amount realized or realizable by him by way of payment in cash or otherwise on
such transfer of right to use such goods from the lessee or licensee pay a tax
for such goods at the rates specified in the Schedules.
(9) Every VAT dealer running any restaurant,
eating house, or hotel by whatever name called, who supplies, by way of or as
part of any service or in any other manner whatsoever of goods, being food or
any other article for human consumption or drink other than liquor and whether
or not such goods have suffered tax under the Act, where' such supply or
service is for cash, deferred payment or other valuable consideration, may opt
to pay tax by way of composition at the rate of twelve and half per cent
(12.5%) on sixty per cent (60%) of the total amount charged by the said VAT
dealer for such supply.
5. Act not
to apply to sales or purchases outside the State, in the course of import or
export, etc.
Nothing contained
in the Act shall be deemed to impose or authorise the imposition of a tax on
the sale or purchase of any goods, where such sale or purchase takes place,-
(a) outside the State; or
(b) in the course of the import of the goods
into, or export of the goods out of
the
territory of India; or
(c) in the course of inter‑State
trade, or commerce.
Explanation:
The provisions of Chapter H of the Central Sales Tax Act, 1956 (Central Act 74
of 1956), shall apply for the purpose of determining when a sale or purchase
takes place in the course of inter‑State trade or commerce or outside a
State or in the course of import or export.
Where
goods sold or purchased are contained in containers or are packed in any packing
material liable to tax under the Act, the rate of tax applicable to such
containers or packing material shall, whether the price of the containers or
packing material is charged for separately or not, be the same as the rate of
tax applicable to such goods so contained or packed, and where such goods sold
or purchased are exempt from tax under the Act, the containers or packing
material shall also be exempted.
The goods
listed in Schedule I to the Act shall be exempted from tax under the Act.
Subject to
the conditions in sections 9 and 13 of the Act, the following shall be zero‑rated
sales for the purpose of the Act and shall be eligible for input tax credit,-
(a) sale of taxable goods in the course of
inter‑State trade and commerce falling within the scope of section 3 of
the Central Sales Tax Act, 1956;
(b) sale of goods falling within the scope
of sub‑sections (1) and (3) of section 5 of the Central Sales Tax Act,
1956;
(c)
sale of goods to any unit located in Special
Economic Zone.
9. Input tax
credit for dealers for goods in Schedule VI
Every
dealer, who is liable to pay tax on the sale of goods specified in Schedule VI,
shall be eligible for input tax credit subject to the conditions in section 13
of the Act and in the manner prescribed.
(1) Any dealer who is not registered or does
not opt to be registered as VAT dealer shall not be entitled to claim input tax
credit for any purchase, and shall not be eligible to issue a tax invoice.
(2) Any dealer who is registered as a VAT
dealer shall not be liable to Turnover Tax from the effective date of such
registration.
11. Calculation of tax payable
(1) Subject to sub‑section (2), the
VAT payable on a sale liable to VAT shall be calculated by applying the rate of
tax specified in the Schedules, on the sale price of goods.
(2) Where the sale price of goods is
inclusive of VAT, the amount of VAT shall be determined in accordance with the
formula prescribed.
(3) Where a dealer is liable to pay turnover
tax under sub‑section (2) of section 4, the tax shall be calculated by
applying the rate of turnover tax specified therein on the taxable turnover.
The VAT
payable by a VAT dealer or VAT credit
or refund due to a VAT dealer for
a tax period shall be calculated in accordance with the formula prescribed.
(1) Subject to the conditions if any,
prescribed, an input tax credit shall be allowed to the VAT dealer for the tax
charged in respect of all purchases of taxable goods, made by that dealer
during the tax period, if such goods are for use in the business of the VAT
dealer. No input tax credit shall be allowed in respect of the tax paid on the
purchase of goods specified in Schedule VI.
(2) (a) A
dealer registered as a VAT dealer on the date of commencement of the Act, shall
be entitled to claim for the sales tax paid under Andhra Pradesh General Sales
Tax Act, 1957 on the stocks held on the date of commencement of the Act subject
to the conditions and in the manner as may be prescribed: PROVIDED that such
goods should have been purchased from 1‑4‑2004 to 31‑3‑2005
and are goods eligible for input tax credit.
(b) Subject to the conditions, if any,
prescribed, input tax credit shall be allowed to a VAT dealer on registering as
VAT dealer if any input tax is paid or payable in respect of all purchases of
taxable goods, where such goods are for use in the business as VAT dealer,
provided the goods are in stock on the effective date of registration and such
purchase occurred not more than three months prior to such date of
registration.
(3) A VAT dealer shall be entitled to
claim,-
(a) input tax credit under sub‑section
(1), on the date the goods are received by him, provided he is in possession of
a tax invoice;
(b) input tax credit or sales tax credit
under sub‑section (2), on the date of registration, provided he is in
possession of documentary evidence therefore.
(4) A VAT dealer shall not be entitled for
input tax credit or sales tax credit in respect of the purchases of such
taxable goods as may be prescribed.
(5) No input tax credit shall be allowed on
the following:
(a) Works contracts where the VAT dealer pays
tax under the provisions of clauses (b), (c) and (d) of sub‑section (7)
of section 4;
(b) transfer of a business as a whole;
(c) sale of exempted goods except when such
goods are sold in the course of export or exported outside the territory of
India;
(d) exempt sale;
(e) transfer of exempted goods on
consignment basis or to branches of the VAT dealer outside the State otherwise
than by way of sale;
(f) supply of goods by the VAT dealer as
mentioned in sub‑section (9) of section 4.
(6) The input tax credit for transfer of taxable goods
outside the State by any VAT dealer otherwise than by way of sale shall be
allowed for the amount of tax in excess of 4%.
(7) Where any VAT dealer pays tax under
clause (a) of sub‑section (7) of section 4, the input tax credit shall be
limited to 90% of the related input tax.
(8) Where goods purchased by a VAT dealer
are partly for his business use and partly for other than his business use, the
amount of the input tax credit shall be limited to the extent of input tax that
relates to the goods used in his business.
(9) A turnover tax dealer or a casual trader
shall not be entitled to claim input tax credit.
(10) Any dealer covered by Explanations III and
IV of clause (10) of section 2 shall not be eligible for input tax credit
against or relatable to sale of un‑serviceable goods or scrap, surplus,
old, obsolete or discarded material or waste products whether by auction or
otherwise.
(11) Any VAT dealer who purchases any taxable
goods from a dealer covered under sub‑section (10) above, shall be
eligible for input tax credit, on production of documentary evidence that tax
has been charged.
A VAT
dealer‑making a sale liable to tax to another VAT dealer shall issue at
the time of sale, a tax invoice in such form as may be prescribed.
15. Power of State Government to grant
refund of tax
(1) The Government may, if it is necessary
so to do in the public interest and subject to such conditions as it may
impose, by a Notification, provide for grant of refund of tax paid to any
person, on the purchases effected by him and specified in the said
Notification.
(2) Any Notification under sub‑section
(1) may be issued so as to be retrospective to any day not earlier than the
appointed day and such Notification shall take effect from the date of its
publication in the Gazette or such other earlier or later date as may be
mentioned therein.
(3) An application for refunds shall be made in duplicate to the Commissioner within a period of six months from the
date of purchase or as the Government may prescribe in the notification and it
shall be accompanied by the purchase invoice in original.
(1) The burden of proving that any sale or
purchase effected by a dealer is not liable to any tax or is liable to be taxed
at a reduced rate or eligible for input tax credit shall lie on the dealer.
(2) Where a dealer issues or produces a
false bill, voucher, declaration, certificate or other document with a view to
support or make any claim that a transaction of sale or purchase effected by
him or any other dealer, is not liable to tax or liable to be taxed at a
reduced rate, or eligible for input tax credit is guilty of an offence under
section 55 of the Act.
(1) Every dealer other than a casual trader
shall be liable to be registered in accordance with the provisions of the Act.
(2) Every dealer commencing business and whose
estimated taxable turnover for twelve consecutive months is more than Rs.
40,00,000/‑ (Rupees forty lakhs; only) shall be liable to be registered
as a VAT dealer before the commencement of business.
(3) Every dealer whose taxable turnover in
the preceding three months exceeds Rs. 10,00,000/(Rupees ten lakhs only) or in
the twelve preceding months exceeds Rs. 40,00,000/‑ (Rupees forty lakhs
only) shall be liable to be registered as a VAT dealer.
(4) Every dealer whose taxable turnover
during the period from 1st January, 2004 to 31st December, 2004 is more than
Rs. 40,00,000 (Rupees forty lakhs only), shall be liable to be registered as a
VAT dealer.
(5) Notwithstanding anything contained in
sub‑sections (2), (3) and (4), the following classes of dealers shall be
liable to be registered as VAT dealers irrespective of their taxable turnover,
namely,-
(a) every dealer importing goods in the
course of business from outside the
territory of India;
(b) every dealer registered or liable to be
registered under the Central Sales Tax Act, 1956, or any dealer making
purchases or sales in the course of inter‑State trade or commerce or
dispatches any goods to a place outside the State otherwise than by way of
sale;
(c) every dealer residing outside the State
but carrying on business within the State and not having any permanent place of
business;
(d) every dealer liable to pay tax on goods
listed in Schedule VI;
(e) every commission agent, broker,
delcredere agent, auctioneer or any other mercantile agent by whatever name
called, who carries on the business of buying, selling, supplying or
distributing goods on behalf of any non‑resident principal;
(f) every dealer availing sales tax
deferment or sales tax holiday;
(g) every dealer executing any works contract
exceeding Rs. 5,00,000 /‑ (Rupees five lakhs only) for the Government or
local authority or every dealer opting to pay tax by way of composition on
works contract.
(6) (a) any
dealer effecting sale of goods liable to tax under the Act and who is not otherwise liable to register may also
opt for registration as a VAT dealer and such registration shall be subject to
such conditions as may be prescribed;
(b) any dealer intending to effect sale of goods
liable to tax under the Act, and who is not otherwise liable to register, may
also opt for registration as a VAT dealer and such registration shall be
subject to such conditions as may be prescribed.
(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. 5,00,000/‑ (Rupees five lakhs only) 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. 5,00,000/‑ (Rupees
five lakhs only), shall apply for registration as TOT dealer in the manner
prescribed.
(8) Subject to the provisions contained in
sub‑section (5), every dealer who held a registration certificate under
the Andhra Pradesh General Sales Tax Act, 1957 shall be deemed to be registered
as TOT dealer under the Act provided the dealer had a taxable turnover
exceeding Rs. 5,00,000/(Rupees five lakhs only) but below Rs.
40,00,000/(Rupees forty lakhs only) during the period from lst January, 2004 to
31st December, 2004 and had not discontinued his business or his Registration
Certificate had not been cancelled during that period.
(9) Where a registered dealer dies or
transfers or otherwise disposes of his business in whole, the successor or the
transferee, unless already in possession of registration shall be liable to be
registered under the Act.
(10) An application for registration shall be
made to the authority prescribed in such manner and within such time as maybe
prescribed.
(11) If the authority to whom an application is
made under sub‑section (10) is satisfied that the application is bonafide
and is in order and in conformity with the provisions of the Act and the rules
made thereunder, he shall register the applicant and grant him a certificate of
registration in the prescribed form.
18. Taxpayer Identification Number and General
Registration Number
(1) The authority prescribed shall issue a
registration identification number known' as:
(a) Taxpayer Identification Number MN) to a
dealer registered as VAT dealer;
(b) General Registration Number (GRN) to a
dealer registered as TOT dealer.
(2) Every VAT dealer or TOT dealer who is
allotted a Taxpayer Identification Number (TIN) or General Registration Number
(GRN) shall indicate such number on all returns, forms, tax invoices or any
other documents used for the purposes of the Act. 19. Cancellation and
amendment of registration
19. Cancellation and amendment of
registration
(1) Any VAT dealer or TOT dealer registered
under section 17 of the Act shall apply for cancellation or amendment of
registration, in such circumstances as may be prescribed.
(2) The 'authority prescribed may, for good
and sufficient reasons cancel, modify or amend any certificate of registration
issued by him:
PROVIDED
that no order shall be passed under this sub‑section without giving the
dealer a‑reasonable opportunity of being heard.
Returns
and Assessments
20. Returns and self-assessments
(1) Every dealer registered under section 17
of the Act, shall submit such return or returns, along with proof of payment of
tax in such manner, within such time, and to such authority as may be
prescribed.
(2) If a return has been filed within the
prescribed time and the return so filed is found to be in order, it shall be
accepted as self‑assessment subject to adjustment of any arithmetical
error apparent on the face of the said return.
(3) (a) Without
prejudice to the powers of the authority prescribed, under sub‑section
(3) of section 21, every return shall be subject to scrutiny‑to verify
the correctness of calculation, application of correct rate of tax and input
tax credit claimed therein and full payment of tax payable for such tax period.
(b) If any mistake is detected as a result
of such scrutiny made as specified in clause (a), the authority prescribed
shall issue a notice of demand in the prescribed form for any short payment of
tax or for recovery of any excess input tax credit claimed.
(4) Every dealer shall be deemed to have been
assessed to tax based on the return filed by him, if no assessment is made
within a period of four years from the date of filing of the return.
(1) Where a VAT dealer or TOT dealer fails to
file a return in respect of any tax period within the prescribed time, the
authority prescribed shall assess the dealer for the said period for such
default in the manner prescribed.
(2) If a VAT dealer or TOT dealer submits a
return along with evidence for full payment of tax, subsequent to the
prescribed time the assessment made under sub‑section (1) may be
withdrawn without prejudice to any interest or penalty leviable.
(3) Where the authority prescribed is not
satisfied with a return filed by the VAT dealer or TOT dealer or the return
appears to be incorrect or incomplete, he shall assess to the best of his
judgement within four years of due date of the return or within four years of
the date of filing of the return whichever is later.
(4) The authority prescribed may, based on
any information available or on any other basis, conduct a detailed scrutiny of
the accounts of any VAT dealer or TOT dealer and where any assessment as a
result of such scrutiny becomes necessary, such assessment shall be made within
a period of four years from the end of the period for which the assessment is
to be made.
(5) Where any wilful evasion of tax has been
committed by a dealer, an assessment shall be made to the best of his judgement
by the authority prescribed within a period of six years of date of filing of
the return or the first return relating to such offence.
(6) The authority prescribed may reassess,
where an assessment was already made under sub‑sections (1) to (5) and
such assessment understates the correct tax liability of the dealer, within a
period of four years from the date of such assessment.
(7) Where any assessment has been deferred on
account of any stay order granted by the High Court or where an appeal or other
proceedings is pending before the High Court or Supreme Court involving a
question of law having a direct bearing on the assessment in question, the
period during which the stay order was in force or such appeal or proceedings
was pending shall be excluded in computing the period of four years or six
years as the case may be for the purpose of making the assessment.
(8) Where an assessment made has been set
aside by any court, the period between the date of such assessment and the date
on which it has been set aside shall be excluded in computing the period of
four years or six years as the case may be, for making any fresh assessment.
22. Due date for payment of tax
(1) The tax payable in respect of a tax period
along with a return and the tax
assessed under the Act shall
be payable in such manner and within such time as may be prescribed.
(2) If any dealer fails to pay the tax due on the basis of return
submitted by him or fails to pay any tax assessed or penalty levied or
any other amount due under the Act, within the time prescribed or specified
therefore, he shall pay, in addition to the amount of such tax or penalty or
any other amount, interest calculated at the rate of one per cent per month for
the period of delay from such prescribed or specified date for its payment. The
interest in respect of part of a month shall be computed proportionately and
for this purpose, a month shall mean a period of 30 days.
(3) In the case of a dealer executing works
contract for Government or local authority, a tax at the rate
of 4% shall be deducted from the amount payable to him and such contractee
deducting tax at source shall remit such amount in the manner as may
(4) In case of a VAT dealer executing works
contract for a company or a statutory body or an undertaking or an institution
other than Government or local authority irrespective of the quantum of value
of the contract or for any other dealer or a firm where the value of the
contract exceeds Rs. 10,00,000/‑ (Rupees ten lakhs only), a tax at the
rate of 2% shall be deducted from the amount payable to him and such contractee
deducting tax at source shall remit such amount in the manner as may be
prescribed.
(5) Where a VAT dealer paid entry tax on any
goods under Andhra Pradesh Entry Tax on entry of Motor Vehicles into Local
Areas Act, 1996 and Andhra Pradesh Tax on Entry of Goods into Local Areas Act,
2001, such amount shall be adjusted against VAT payable provided the credit for
input tax is not restricted under the provision of sub‑section (4) of
section 13 of the Act.
(6) (a) The
Deputy Commissioner, on an application made by a VAT dealer or any other
dealer, permit the payment of any tax, penalty or other amount due under the
Act in such installments within such intervals and subject to such conditions,
as he may specify in the said order, having regard to the circumstances of the
each case;
(b) Where such payment in installments is
permitted, the dealer shall pay in addition to such tax, penalty, instalment or
other amount, interest at the rate of one per cent per month for the amount for
the period from the date specified for its payment on the installments so
permitted.
23.
Liability of executor,
administrator, legal representative
(1) Where any dealer doing business in
respect of which tax is payable under the Act, is dead, the Executor,
Administrator, successor in title or other legal representative of the deceased
dealer shall, in respect of such business, be liable to submit the returns due
under the Act and to assessment under section 21 and to pay out of the estate
of the deceased dealer, the tax, interest and any penalty assessed or levied as
payable by the deceased dealer.
(2) The provision relating to appeals and revisions shall be applicable to assessment made under sub‑section (1)
as if the Executor, Administrator, successor in title or other legal
representative were himself the dealer.
(3) The provisions of sub‑sections (1)
and (2) shall apply mutatis mutandis to a partnership firm of which the
managing partners have died.
24. Liability of partnership firms
(1) Where any firm is liable to pay any tax
or other amount under the Act, the firm and each of the partners of the firm
shall be jointly and severally liable for such payment.
(2) Where any business carried on by a firm
or a Hindu Undivided Family or an Association has been discontinued or
dissolved, the authority prescribed shall make an assessment on the taxable turnover
and determine the tax payable as if no such discontinuance or dissolution had
taken place and all the provisions of the Act including provisions relating to
levy of penalty or any other amount payable under any of the provisions of the
Act shall apply, to such assessment.
(3) Every person who was at the time of such
discontinuance or dissolution, a partner of the firm, or a member of such Hindu
Undivided Family or Association and the legal representative of any such person
who is deceased, shall be jointly and severally liable for the amount of tax,
penalty or any other amount payable, and all the provisions of the Act shall
apply to any such assessment or levy of penalty or any other amount.
(4) Where such discontinuance or dissolution
takes place after any proceedings in respect of any year have commenced, the
proceedings may be continued against the VAT dealer or TOT dealer referred to
in sub‑section (2) from the stage at which such proceedings stood at the
time of such discontinuance or dissolution and all the provisions of the Act
shall apply accordingly.
(5) When any private company is wound up and
any tax assessed on the company under the Act for any period, whether before or
in the course of or after its liquidation, cannot be recovered, then every
person who was a director of the private company at any time during the period
for which the tax is due, shall be jointly and severally liable for the payment
of such tax, unless he proves that the non‑recovery cannot be attributed
to any gross neglect, misfeasance or breach of duty on his part in relation to
the affairs of the company.
25. Tax as an arrear of land revenue
If the tax
assessed or penalty levied or interest payable under the Act, or any amount of
tax including deferred tax which is treated as a loan extended by the
Government to the dealer and any instalment thereof, are not paid by a dealer
within the time specified therefore, the whole of the amount then remaining
unpaid may be recovered as if it were an arrear of land revenue.
26. Preferential claims to assets
Notwithstanding
anything to the contrary contained in any law for the time being in force, any
amount of tax, including deferred tax which is treated as a loan extended by
the Government to the dealer, penalty, interest and any other sum payable by a
VAT dealer or TOT dealer or any other dealer under the Act, shall be the first
charge on the property of the VAT dealer or TOT dealer or any other dealer as
the case may be. 27. Transfers to defraud
revenue void and provisional attachment of property
27. Transfers
to defraud revenue void and provisional attachment of property
(1) Where during the pendency of any
proceedings under the Act, or after the completion thereof, any VAT dealer or
TOT dealer or any other dealer creates a charge on, or parts with the
possession by way of sale, mortgage, gift, exchange or any other mode of
transfer whatsoever, or any of his assets in favour of any other person such
charge or transfer shall be void unless he proves that such charge or transfer
was not with the intention to defraud any tax or any other sum payable.
(2) (a) where,
during the pendency of any proceeding for the assessment or reassessment of any
tax or turnover tax which has escaped assessment, the authority prescribed is
of the opinion that for the purpose of protecting the interests of the revenue
it is necessary so to do, may with the previous approval of the Commissioner,
by order in writing, attach provisionally in the prescribed manner any property
belonging to the dealer;
(b) every such provisional attachment shall
cease to have effect after the expiry of a period of six months from the date
of the order made under clause (a):
PROVIDED
that the Commissioner may, for reasons to be recorded in writing, extend the
aforesaid period by such further period or periods as he thinks fit, so,
however, that the total period of extension shall not in any case exceed two
years.
28. Powers of Deputy Commissioner under
Revenue Recovery Act
(1) A Deputy Commissioner shall have the
powers of a Collector under the Andhra Pradesh Revenue Recovery Act, 1864 (2 of
1864) for the purpose of recovery of any amount due under the Act.
(2) Subject to the provisions of sub‑section
(3), all Deputy Commercial Tax Officers shall, for the purposes of recovery of
any amount due under the Act, have the powers of the Mandal Revenue Officer
under the Andhra Pradesh Rent and Revenue Sales Act, 1839 (Act 7 of 1839) for
the sale of property distrained for any amount due under the Act.
(3) Notwithstanding
anything contained in the Andhra Pradesh Rent and Revenue Sales Act, 1839 the Deputy Commercial
Tax Officer in the exercise of the powers conferred by sub‑section (2)
shall be subject to the control and superintendence of the Deputy Commissioner.
29. Recovery of tax from third parties
(1) The Commissioner or any other authority
prescribed may at any time or from time to time, by notice in writing (a copy
of which shall be forwarded to the dealer at his last address known to such
authority) require any person from whom money is due or may become due to the
defaulter, or any person who holds or may subsequently hold money for, or on
account of the defaulter, to pay to such authority either forthwith if the
money has become due or is so held, within the time specified in the notice but
not before the money becomes due or is held, so much of the money as is
sufficient to pay the amount due by the defaulter in respect of arrears of tax,
interest, penalty or the whole of the money when it is equal to or less than
that amount.
(2) The authority prescribed may, at any
time, or from time to time, amend or revoke any such notice or extend the time
of making any payment in pursuance of the notice.
(3) Any person
making any payment in compliance with the notice under this section shall be
deemed to have made the payment under the authority of the defaulter and the
receipt of the authority prescribed shall constitute a good and sufficient
discharge of the liability of such person to the extent of the amount referred
to in the receipt.
(4) Any person discharging any liability to
the defaulter after receipt of the notice referred to in this section, shall be
personally liable to the authority prescribed to the extent of the liability
discharged or to the extent of the liability of the defaulter for the amount
due under the Act, whichever is less.
(5) Where any person to whom a notice under
this section is sent proves to the satisfaction of the authority prescribed
that the sum demanded or any part thereof is not due by him to the defaulter or
that he does not hold any money for or on account of the dealer, then nothing
contained in this section shall be deemed to require such person to pay the sum
demanded or any part thereof, to the authority prescribed.
(6) Where any person to whom a notice under
sub‑section (1) is sent, fails to pay to the authority prescribed the sum
demanded or any part thereof as required in the said notice, such sum shall be
recoverable from such person as if it were an arrear of land revenue due from
him.
(7) The provisions of this section shall be
without prejudice to any action that may be taken for the recovery of the money
due from the dealer.
30. Recovery of tax when business is
transferred
Where
ownership of the business of a dealer registered under the Act and liable to
pay tax is transferred, any tax or any other amount payable under the Act in
respect of such business and remaining unpaid at the time of the transfer, may
without prejudice to any action that may be taken for its recovery from the
transferor, be recoverable from the transferee as if the transferee were the
dealer liable to pay such tax or other amount.
31. Appeal to Appellate Authority
(1) Any VAT dealer or TOT dealer or any
other dealer objecting to any order passed or proceeding recorded by any
authority under the provisions of the Act other than an order passed or
proceeding recorded by an Additional Commissioner or Joint Commissioner or
Deputy Commissioner, may within thirty days from the date on which the order or
proceeding was served on him, appeal to such authority as may be prescribed:
PROVIDED
that the Appellate Authority may within a further period of thirty days admit
the appeal preferred after a period of thirty days if he is satisfied that the
VAT dealer or TOT dealer or any other dealer had sufficient cause for not
preferring the appeal within that period:
PROVIDED
FURTHER that an appeal so preferred shall not be admitted by the appellate
authority concerned unless the dealer produces proof of payment of tax admitted
to be due, or of such installments as have been granted, and the proof of
payment of twelve and half per cent of the difference of the tax assessed by
the authority prescribed and the tax admitted by the appellant, for the
relevant tax period, in respect of which the appeal is preferred.
(2) The appeal shall be in such form, and
verified in such manner, as may be prescribed and shall be accompanied by a fee
which shall not be less than Rs. 50/(Rupees fifty only) but shall not exceed
Rs. 1,000/‑ (Rupees one thousand only) as may be prescribed.
(3) (a) Where
an appeal is admitted under sub‑section (1), the appellate authority may,
on an application filed by the appellant and subject to furnishing of such
security or on payment of such part of the disputed tax within such time as may
be specified, order stay of collection of balance of the tax under dispute pending
disposal of the appeal;
(b) Against an order passed by the appellate
authority refusing to order stay under clause (a), the appellant may prefer a
revision petition within thirty days from the date of the order of such refusal
to the Additional Commissioner or the Joint Commissioner who may subject to
such terms and conditions as he may think fit, order stay of collection of
balance of the tax under dispute pending disposal of the appeal by the
appellate authority;
(c) Notwithstanding anything in clause (a)
or (b), where a VAT dealer or TOT dealer or any other dealer has preferred an
appeal to the Appellate Tribunal under section 33, the stay, if any, ordered
under clause (b) shall be operative till the disposal of the appeal by such
Tribunal, and, the stay, if any ordered under clause (a) shall be operative
till the disposal of the appeal by such Tribunal, only in case where the
Additional Commissioner or the Joint Commissioner on an application made to him
by the dealer in the prescribed manner, makes specific order to that effect.
(4) The appellate authority may, within a
period of two years, from the date of admission of such appeal, after giving
the appellant an opportunity of being heard and subject to such rules as may be
prescribed,
(a) confirm, reduce, enhance or annul the assessment or the penalty, or both;_ or
(b) set aside the assessment or penalty, or
both, and direct the authority prescribed to pass a fresh order after such
further enquiry as may be directed; or
(c) pass such other orders as it may think
fit.
(5) Before passing orders under sub‑section
(4), the appellate authority may make such enquiry as it deems fit or remand
the case to any subordinate officer or authority for an inquiry and report on
any specified point or points.
(6) Every order passed in appeal under this
section shall, subject to the provisions of sections 32, 33, 34 and ' 35 be
final.
32. Revision by Commissioner and other
prescribed authorities
(1) The
Commissioner may suo moto call for and examine the record of any order passed
or proceeding recorded by any authority, officer or person subordinate to it,
under the provisions of the Act, including sub‑section (2) and if such
order or proceeding recorded is prejudicial to the interests of revenue, may
make such enquiry, or cause such enquiry to be made and subject to the
provisions of the Act, may initiate proceedings to revise, modify or set aside
such order or proceeding and may pass such order in reference thereto as he
thinks fit.
(2) Powers of the nature referred to in sub‑section
(1) may also be exercised by the Additional Commissioner, joint Commissioner,
Deputy Commissioner and Assistant Commissioner in the case of orders passed or
proceedings recorded by the authorities, officers or persons subordinate to
them:
PROVIDED
that the power under sub‑section (1) or (2) shall not be exercised by the
authority specified therein in respect of any issue or question, which is the subject
matter of an appeal before or which was decided on appeal by the Appellate
Tribunal under section 33:
PROVIDED
FURTHER that this restriction is not applicable in respect of other issues or
questions, which are not the subject matter of an appeal before the Appellate
Tribunal.
(3) In relation to an order of assessment passed under the Act, the powers
conferred by sub‑sections (1) and (2) shall be exercisable only
within a period of four years from the date on which the order was served on
the dealer.
(4) No order shall be passed under sub‑section
(1) or (2) enhancing any assessment unless an opportunity has been given to the
dealer to show cause against the proposed enhancement.
(5) It shall be lawful for the Commissioner
to defer any proceedings under this section by the reason of the fact that an
appeal or other proceeding is pending before the High Court or Supreme Court
involving a question of law having a direct bearing on the order or proceeding
in question.
(6) Where an order passed under this section
has been set aside by any court or other competent authority under the Act for
any reason, the period between the date of such order and the date on which it
has been so set aside shall be excluded in computing the period of four years
specified in sub‑section (3), for the purpose of making a fresh revision,
if any, under this section.
(7) Where any proceeding under this section
has been deferred on account of any stay order granted by the High Court or
Supreme Court in any case, or by reason of the fact that an appeal or other
proceeding is pending before the High Court or the Supreme Court involving a
question of law having a direct bearing on the order or proceeding in question,
the period during which the stay order was in force or such appeal or
proceeding was pending shall be excluded in computing the period of four years
specified in sub‑section (3), for the purposes of exercising the power
under this section.
33. Appeal to the Appellate Tribunal
(1) Any dealer objecting to an order passed
or proceeding recorded
(a) by any authority prescribed on appeal
under section 31; or
(b) by the Additional Commissioner, or Joint
Commissioner or Deputy Commissioner under section 21 or 32 or 38, may appeal to
the Appellate Tribunal within sixty days from the date on which the order or
proceeding was served on him.
(2) The Appellate Tribunal may within a
further period of sixty days admit the appeal preferred after the period of
sixty days specified in sub‑section (1), if it is satisfied that the dealer
had sufficient cause for not preferring the appeal within that period:
PROVIDED
that no appeal against the order passed under section 31 shall be admitted
under sub‑section (1) or sub‑section (2) of this section unless it
is accompanied by satisfactory proof of the payment of fifty percent of the tax
as ordered by the Appellate Authority under section 31:
PROVIDED
FURTHER that no appeal against the order passed under sub‑section (2) of
section 32 shall be admitted under sub‑section (1) or (2) unless it is
accompanied by satisfactory proof of the payment of the tax admitted by the
appellant to be due or in such installments thereof as might have become
payable as the case may be, and twenty five percent of the difference of the
tax ordered by the revisional authority under sub‑section (2) of section
32 and the tax admitted by the appellant:
PROVIDED
ALSO that the authority prescribed shall refund the said amount of twelve and
half percent or twenty five percent or fifty percent of the difference of tax
assessed by the authority prescribed or revisional authority as the case may be
and the tax admitted and paid by the appellant, with interest calculated at the
rate of 12% per annum, if the refund is not made within 90 days from the date
of receipt of the order passed under section 31 or 33.
(3) The appeal shall be in the prescribed
form, shall be verified in the prescribed manner, and shall be accompanied by
such fee which shall not be less than Rs. 100/(Rupees one hundred only) but
shall not exceed Rs. 2,000/‑ (Rupees two thousand only) as may be
prescribed.
(4) The Appellate Tribunal may, after giving
both parties to the appeal a reasonable opportunity of being heard
(a) confirm, reduce, enhance or annul the
assessment or the penalty or both; or
(b) set aside the assessment or the penalty
or both, and direct the authority prescribed to pass a fresh order after such
further inquiry as may be directed; or
(c) pass such other order as it may think
fit:
PROVIDED
that if the appeal involves a question of law, a decision on which is pending
in any proceeding before the High Court or the Supreme Court, the Appellate
Tribunal may defer the hearing of the appeal before it, till such proceeding is
disposed of.
(5) (a) Before
passing any order under sub‑section (4), the Appellate Tribunal may make
such inquiry as it deems fit or remand the case to the appellate authority
against whose order the appeal was preferred or to the authority prescribed
concerned, for an inquiry and report on any specified point or points.
(b) Notwithstanding anything contained in
sub‑section (4), where the VAT dealer or TOT dealer or any other dealer
who has filed an appeal under this section to the Appellate Tribunal fails to appear
before the Appellate Tribunal either in person or by counsel when the appeal is
called on for hearing, it shall be open to the Tribunal to make an order
dismissing the appeal:
PROVIDED
that the Appellate Tribunal may, on an application made by the dealer within
thirty days from the date of communication of the order of dismissal and on
sufficient cause being shown by him for his non‑appearance when the
appeal was called on for hearing, re‑admit the appeal on such terms as it
thinks fit, after giving notice thereof to the authority against whose order or
proceeding the appeal was preferred.
(6) (a) Where
a VAT dealer or TOT dealer or any other dealer, objecting to an order passed or
proceeding recorded by a Deputy Commissioner under section 21 or 32 has
preferred an appeal to the Appellate Tribunal, the Additional Commissioner, or
the Joint Commissioner may, on an application filed by the dealer, subject to
such terms and conditions, as he may think fit, order stay of collection of the
tax under dispute pending disposal of the appeal by the Appellate Tribunal;
(b) The payment of tax and penalty, if any,
due in accordance with the order of the first appellate authority or of the
Deputy Commissioner under section 21 or in revision under section 32, in
respect of which an appeal has been preferred under sub‑section (1),
shall not be stayed pending disposal of the appeal.
(7) Except as provided in the Rules,
Appellate Tribunal shall not have the power to award costs to either of the
parties to the appeal.
(8) Every order passed by the Appellate
Tribunal under sub‑section (4) shall be communicated by it to the dealer,
the authority against whose order the appeal was preferred, the Commissioner
and such other authorities as may be prescribed.
(9) Every order passed by the Appellate
Tribunal under sub‑section (4) shall, subject to the provisions of
section 34, be final.
(1) Within ninety days from the date on
which an order under sub‑section (4) of section 33 was communicated to
him the VAT dealer or TOT dealer or any other dealer or the authority
prescribed in this behalf may prefer a petition to the High Court against the
order on the ground that the Appellate Tribunal has either decided erroneously,
or failed to decide, any question of law:
PROVIDED
that the High Court may admit a petition preferred after the period of ninety
days aforesaid, if it is satisfied that the petitioner had sufficient cause for
not preferring the petition within that period.
(2) The petition shall be in the prescribed
form, shall be verified in the prescribed manner, and shall, where it is
preferred by the dealer, be accompanied by a fee of Rs. 500/_.
(3) If the High Court, perusing the petition
considers that there is no sufficient ground for interfering, it may dismiss
the petition summarily:
PROVIDED
that no petition shall be dismissed unless the petitioner has had a reasonable
opportunity of being heard in support thereof.
(4) (a) If
the High Court does not dismiss the petition summarily, it shall, after giving
both parties to the petition, a reasonable opportunity of being heard,
determine the question or question of law raised and either reverse, affirm, or
amend the order against which the petition was preferred, or remit the matter
to the Appellate Tribunal with the opinion of the High Court on the question or
questions of law raised, or pass such other order in relation to the matter as
the High Court thinks fit.
(b) Where the High Court remits the matter
to the Appellate Tribunal under clause (a) with its opinion on the question or
questions of law raised, the Appellate Tribunal shall amend the order passed by
it in conformity with such opinion.
(5) Before passing an order under sub‑section
(4), the High Court may, if it considers
it necessary so to do, remit the petition to the Appellate Tribunal and direct
it to return the petition with its finding on any specific question or issue.
(6) (a) Notwithstanding
that a petition has been preferred under sub‑section (1), tax shall be
paid in accordance with the assessment made in the case:
PROVIDED
that the High Court may, in its discretion permit the petitioner to pay the tax
in such number of installments, or give such other direction, in regard to the
payment of tax as it thinks fit:
PROVIDED
FURTHER that if, as a result of the petition, any change becomes necessary in
such assessment, the High Court may authorise the authority prescribed to amend
the assessment, and on such amendment being made the excess amount paid by the
dealer shall be refunded to him without interest, or the further amount of tax
due from him shall be collected in accordance with the provisions of the Act,
as the case may be.
(b) The payment of tax and penalty, if any
due in accordance with the order of the Appellate Tribunal in respect of which
a petition has been preferred under sub‑section (1) shall not be stayed
pending the disposal of the petition, but if such amount is reduced as a result
of such petition, the excess tax paid shall be refunded in
accordance with the provisions of the Act.
(7) (a) The
High Court may, on the application of the dealer or the authority prescribed
review any order passed by it under sub‑section (4) on the basis of facts
which were not before it when it passed the order:
(b) The application for review shall be
preferred within such time, and in such manner as may be prescribed and shall,
where it is preferred by the dealer, be accompanied by a fee of Rupees one hundred
only.
(8) In respect of every petition or
application preferred under sub‑section (1) or sub‑section (7), the
costs shall be in the discretion of the High Court.
(1) Any VAT dealer or TOT dealer or any
other dealer objecting to an order relating to assessment passed by the
Commissioner suo‑moto under section 32 or 38 may appeal to the High Court
within sixty days from the date on which the order was communicated to him:
PROVIDED
that the High Court may admit an appeal preferred after the period of sixty
days aforesaid if it satisfied that the dealer had sufficient cause for not
preferring the appeal within that period.
(2) The appeal shall be in the prescribed
form, shall be verified in the prescribed manner and shall be accompanied by
such fee which shall not be less than Rupees five hundred only but shall not
exceed Rupees two thousand only as may be prescribed.
(3) The High Court shall, after giving both
parties to the appeal, a reasonable opportunity of being heard, pass such order
thereon as it thinks fit.
(4) The provisions of sub‑sections
(4),(7) and (8) of section 34 shall mutatis mutandis apply in relation to
appeal preferred under sub‑section (1) as they apply in relation to
petitions preferred under sub‑section (1) of section 34.
36.
Petitions, Applications to be heard
by a Bench
Every
petition, application or appeal preferred to the High Court under section 34 or
35 shall be heard by a Bench of not less than two judges, and in respect of
such petition, application or appeal, the provisions of section 98 of the Code
of Civil Procedure, 1908 shall, so far as may be, apply.
37. Limitation
in respect of certain assessments or re‑assessments ordered
Notwithstanding
anything contained in sections 21 and 32 where an assessment, re‑assessment,
rectification in or revision of an assessment is made in respect of a dealer or
any person, in pursuance or in consequence of or to give effect to any finding
or direction contained in an order under sections 31,32,33,34 and 35 or in an
order of any court in a proceeding, otherwise than by way of appeal or
revision, such assessment, re‑assessment, rectification in or revision,
of an assessment shall be made within three years from the date of r6ceipt of
such order by the prescribed or revising authority, as the case may be:
PROVIDED
that if such appeal, order or order of any court has been subjected to further
appeal, either partially or entirely, and if there are orders of stay
prohibiting the authority concerned to pass consequential orders, the period of
three years shall get extended by the period during which such stay orders were
in force:
PROVIDED
FURTHER that if the subsequent appeal results in modification of such appeal,
order or order of any court which is subjected to further appeal, either
partially or wholly, the period of three years shall be computed from the date
of receipt of subsequent order of appeal but not from the date of receipt of
the original appeal, order or order of any court which was subjected to further
appeal.
(1) (a) A
VAT dealer effecting sales falling under sub‑section (1) or (3) of
section 5 and sub‑section (6) of section 8 of the Central Sales Tax Act,
1956 in any tax period shall be eligible for refund of tax, if the input tax
credit exceeds the amount of tax payable subject to the condition that the
exports have been made outside the territory of India. The excess of tax shall
be refunded within a period of ninety days on a claim made on a VAT return
prescribed to the authority prescribed subject to the provisions of the Act and
the rules made thereunder;
(b) In all other cases, the VAT dealer may make a claim for refund of
any excess credit available
at the end of second year after the commencement of the Act and thereafter in
the return to be filed for the month of March every year if registered as a VAT
dealer for a minimum period of twelve months or in the event of cancellation of
registration. The excess of input tax credit claimed as refund shall be
refunded within ninety days of the date of receipt of the claim;
(c) The claim for refund under this section
shall be made on the VAT return in the form prescribed;
(d) A VAT dealer, who has paid tax in excess
of the amount due for a tax period, may claim a credit in the next tax return.
(2) Where a VAT dealer claiming a refund is
required by authority prescribed to provide accounts or records to substantiate
the claim but fails to do so in a manner satisfactory to the authority
prescribed within seven days of issue of notice, the time period specified in
sub‑section (1) for making the refund shall not apply.
(3) Where a claim of a VAT dealer is not
accepted either in full or in part, the authority prescribed, shall send a
notice in writing, to the VAT dealer.
(4) A VAT dealer aggrieved by the decision
under sub‑section (3) may file an appeal as prescribed in the Act.
(5) The tax paid under the Act on the
purchases made by specialized agencies of the UNITED NATIONS ORGANISATION and Consulates
or Embassies of any country located in the State, or International Crop
Research Institute for Semi Ad d Tropics, Hyderabad shall be refunded in such
manner as may be prescribed.
(6) Where the authority prescribed fails to
make a refund within the time specified under sub‑section (1), the amount
of refund shall carry simple interest at the rate of one percent per month on
the amount of the refund for the period of delay.
(7) A TOT dealer shall be eligible to adjust
any excess tax paid by him in the subsequent returns or may claim refund at the
time of cancellation of registration in the manner prescribed.
39. Interest on overpayments and late
refunds
(1) Where the authority prescribed is
required to refund an amount of tax to a VAT dealer or TOT dealer or any other
dealer as a result of
(a) a decision under section 31; or
(b)
a decision of the Appellate Tribunal under
section 33; or
(c) a decision of the High Court under
section 35,
such
refund shall be made within a period of ninety days from the date of the
receipt of the order.
Where
refund is not made within the stipulated time as mentioned in sub‑section
(1), the amount of refund shall carry interest at the rate of one percent per
month for the period of delay. The interest in respect of part of a month shall
be computed proportionately and for this purpose, a month shall mean a period
of 30 days.
40. Power to adjust, withhold refunds
(1) The Commissioner or the authority prescribed
shall have the power to adjust any amount due to be refunded against any tax,
penalty and interest outstanding against a VAT dealer or TOT dealer or any
other dealer.
(2) Where an order giving rise to a refund
is the subject matter of an appeal or further proceeding, or where any other
proceeding is pending, and the authority prescribed is of the opinion that the
grant of the refund is likely to adversely affect the revenue, the authority
prescribed may, with the previous approval of the Deputy Commissioner, withhold
the refund till such time as the Deputy Commissioner may determine.
(3) Where any demand of tax or penalty or both is disputed by a VAT dealer or TOT dealer before any appellate
authority or Sales Tax Appellate Tribunal or High Court and the demand becomes
finally due either partly or fully an interest at the rate of one percent per month shall be charged from
the date such tax or penalty was originally due.
Every VAT dealer who makes a sale to a person
other than a VAT dealer or every TOT dealer or any other dealer whose taxable
turnover is not less than Rs. 5,00,000/(Rupees five lakhs only) in a year,
shall issue a bill or cash memorandum in such form and with such details of tax
collected as may be prescribed, for every sale involving an amount not less
than Rs. 100/‑ (Rupees one hundred only):
PROVIDED
that every VAT dealer or TOT dealer or any other dealer shall issue a sale bill
in the proforma prescribed, irrespective of the amount of sale, when demanded
by the buyer.
(1) Every VAT dealer or TOT dealer shall
maintain the documents and records specified in the rules at the place of
business so registered in the English language or in any of the languages specified
in the Eighth Schedule to the Constitution.
(2) Every person registered under the Act,
every dealer liable to get himself registered under the Act every agent acting
on behalf of a resident principal and every other dealer who is required so to
do by the authority prescribed by notice served in the prescribed manner, shall
keep and maintain a true and correct account promptly in any of the languages
mentioned in sub‑section (1), showing such particulars as may be
prescribed; and different particulars may be prescribed for different classes
of persons or dealers.
(3) The Commissioner may get the books of
accounts maintained by any dealer audited by a Chartered Accountant or Cost
Accountant or an enrolled Sales Tax Practitioner for any tax period.
(4) Records required to be maintained under
sub‑section (1) shall be retained for a period of six years after the end
of the year to which they relate or where the assessment is subject matter of
appeal or revision under sections 31, 32,33,34 or 35, the records shall be
retained for a period of six years after the assessment has become final.
43. Access and seizure of goods, books,
records and computers
(1) For the purpose of enforcing compliance
of the provisions of the Act, any officer not below the rank of Deputy
Commercial Tax Officer shall have the power of entry, inspection, search and
seizure and confiscation and he
(a) shall have, full and free access to any
premises, place, goods, books, record, computer or any electronically stored
data at any time during business hours prescribed under the relevant law for
the time being in force and where no such hours are prescribed at all
reasonable times without any prior notice to any dealer;
(b) may make an extract or copy from any
book, record or computer‑stored information to which access is obtained
under clause (a);
(c) may seize and confiscate any goods not
accounted for and seize any books or records that, in his opinion, affords
evidence that may be material in determining the liability of any VAT dealer or
TOT dealer or any other dealer under the Act;
(d) may retain any such book or record for a
period of one month for determining the tax liability of a dealer or for any
proceedings under the Act:
PROVIDED that where such books or records are needed
for more than one month, the permission of the next higher authority
shall be obtained for each additional month;
(e) may seize and retain the computer for a
period of one month where a hard copy or computer disk of information stored in
a computer is not furnished, to get the information required:
PROVIDED
that where such computer is needed for
more than one month, the
permission of the next higher authority shall be obtained for each additional
month; and
(f) shall have power to enter and search any
office, shop, godown, vessel, receptacle or vehicle or any other place of a
carrier or bailee where goods are delivered to such carrier or bailee for
transmission.
(2) For the purposes of sub‑section (1),
any such officer shall have power to enter and search at any time during the
business hours prescribed under the relevant law for the time being in force,
or where no such hours are prescribed, at all reasonable times, any office,
shop, godown, vessel, vehicle or any other place of business of any building or
place where such officer has reason to believe that the dealer keeps or is, for
the time being, keeping any goods, accounts, registers or other documents of
his business:
PROVIDED
that no residential accommodation not being a shop‑cum‑residence
shall be entered into and searched by any officer below the rank of Deputy
Commercial Tax Officer except on the authority of an order issued by any
officer not below the rank of a Deputy Commissioner having jurisdiction over
the area or an officer not below the rank of Deputy Commissioner working in
Vigilance and Enforcement Department having jurisdiction over the entire State
of Andhra Pradesh and all searches under this sub‑section shall so far as
may be, made in accordance with the provisions of the Code of Criminal
Procedure, 1973 (Central Act 2 of 1974) subject to the rules if any, made in
this behalf.
(3) The power conferred by sub‑section
(2) shall include the power to break open
any box or receptacle in which any goods, accounts, registers or other
documents of the dealer may be contained, or to break open the door of any
premises, where any such goods, accounts, registers or other documents may be
kept:
PROVIDED
that the power to break open the door shall be exercised only after the owner
or any other person in occupation of the premises, if he is present therein,
fails or refuses to open the door on being called upon to do so.
(4) The power conferred by sub‑section
(2) shall also include the power to,
(a) seal for a period of not exceeding
twenty‑four hours, any box, receptacle, godown or building where any
goods, accounts, registers or other documents of the dealer are, or reasonably
believed to be kept, if the owner or any other person in occupation, leaves the
premises or refuses to open any box, receptacle, godown or building or is not
readily available;
(b) search any person, other than customer
or a visitor, who has got out of or
is about
to get into, or is in, any building, vessel or vehicle, if the officer has
reason to suspect that such person has secreted about any goods, accounts,
registers or other documents.
(5) Any such officer shall have power to
seize and confiscate any goods which are found in any office, shop, godown,
vehicle, vessel or any other place of business or any building or place of the
dealer, but not accounted for by the dealer in his accounts, registers and
other documents maintained in the course of his business:
PROVIDED
that before taking action for the confiscation of goods under this sub‑section,
the officer shall give the person affected an opportunity of being heard and
make an inquiry in the prescribed manner.
(6) The owner, manager, or any other VAT dealer
or TOT dealer shall provide all reasonable facilities and assistance for the
effective exercise of powers under this section by such officer.
(7) A VAT dealer on TOT dealer whose books,
records, or computer have been removed and retained under sub‑section (1)
may examine them and make copies or extracts from them during regular office
hours under such supervision as the Commissioner or inspecting authority as may
be determined.
(1) Where the authority prescribed has
reason to believe that any goods of a fair market value exceeding Rs. 5,000/‑
(Rupees five thousand only) have been sold or purchased by a dealer, to or from
another dealer or person, as the case may be, for a consideration which is less
than fair market price of the goods and that consideration for such sale or
purchase as agreed to between the parties has not been truly stated in the
invoice or delivery challan or any other document relating thereto, with the
object of facilitating the reduction or evasion of the tax payable under the
Act, the authority prescribed may, subject to the provisions of this section,
initiate proceedings for seizure and the acquisition of such goods.
(2) The powers conferred under sub‑section
(1) shall be exercised by the authority
prescribed in respect of
goods sold or purchased which are in transit or in the possession of the seller
or buyer or his agent.
(3) In any proceedings under this section in
respect of any goods which have been sold or purchased for a consideration
which is less than its fair market price, it shall be presumed, unless the
contrary is proved, that the consideration for such sale as agreed to between
the parties has not been truly stated in the invoice, or sale bill or other
documents related thereto with such object as is referred to in sub‑section
(1).
(4) Before initiating such proceedings, the
authority prescribed shall record his reasons for doing so and no orders shall
be passed under sub‑section (1) without giving the VAT dealer or TOT
dealer an opportunity of being heard.
(5) No such proceedings shall be initiated
unless the authority prescribed has reason to believe that the fair market
price of the goods exceeds the consideration therefore by more than twenty per
cent.
(6) Where any goods are acquired under this
section the authority prescribed shall pay for such acquisition compensation
which shall be a sum equal to the aggregate of the amount of sale price of the
goods mentioned in the invoice or delivery challan or any document related
thereto any expenditure incurred on freight or any other incidental expenses
incurred by the VAT dealer or TOT dealer in relation to those goods.
45. Establishment of check posts
(1) If the Government or the Commissioner
considers it necessary that with a view to prevent or check evasion of tax in
any place or places in the State, it is necessary so to do, the Government or the Commissioner may, by notification, direct
the setting up of a check post or the erection of a barrier, or both, at
such place or places as may be notified.
(2) At every check post or barrier mentioned
in sub‑section (1), or at any other place when so required by any officer
empowered by the Government in this behalf, the driver or any other person in
charge of goods vehicle or vessel shall stop the vehicle or vessel as the case
may be, and keep it stationary as long as may reasonably be necessary, and
allow the officer in charge of the check post or barrier, or the officer
empowered as aforesaid, to examine the contents in the vehicle or vessel and
inspect all records relating to the goods carried, which are in the possession
of such driver or other person in charge for the purpose of ascertaining
whether there has been any sale or purchase of goods carried and in case there
was sale or purchase of the goods carried, whether such sale or purchase is
liable to tax and if so,
(a) whether such tax has been paid; or
(b) whether the sale or purchase of the goods
carried has, for the purpose of payment of tax been properly accounted for in
the bills of sale, or delivery notes or such other documents as may be
prescribed.
(3) If on such examination and inspection
it appears,
(a) (i) that
the tax, if any payable in respect of the sale or purchase of the goods
carried, has been paid; or
(ii) that the sale or purchase of the goods
carried has, for the purpose of payment of tax been properly accounted for in
the documents referred to in clause (b) of sub‑section (2);
the said
officer shall release the goods vehicle or vessel with the goods carried;
(b) (i) that
the tax, if any, payable in respect of the sale or purchase of the goods
carried has not been paid; or
(ii) that the sale or purchase of the goods
carried has, for the purpose of payment of tax not been properly accounted for
in the documents referred to in clause (b) of sub‑section (2); and if the
said officer is satisfied, after making such enquiry as he deems fit, that with
a view to prevent the evasion of tax payable in respect of the sale or purchase
of the goods, carried, it is necessary to detain the goods he shall detain the
goods and direct the driver or any other person in charge of the goods vehicle
or vessel to pay such tax, or to furnish security for an amount equal to five
times the amount of tax payable in such form and in such manner and to such
authority as may be prescribed, on behalf of the person liable to pay such tax.
(4) If the tax is paid or the security is
furnished, then the goods so detained shall be released forthwith.
(5) The driver or any other person in charge
of the goods vehicle or vessel shall, if so required, give his name and address
and the name and address of the owner of the goods vehicle or vessel as well as
those of the consignor and the consignee of the goods.
(6) If the tax directed to be paid or the
security directed to be furnished under sub‑section (3) is not paid and
furnished and if the said officer is satisfied, after making such enquiry as he
deems fit, that with a view to prevent the evasion of tax payable in respect of
the sale or purchase of the goods carried, it is necessary to detain the goods,
he shall detain so much of the goods as are approximately equal in value to the
amount of tax directed to be paid and security directed to be furnished under
sub‑section (3) as long as may reasonably be necessary:
PROVIDED
that no such goods shall be detained by the said officer for more than three days
except with the permission of the next higher authority.
(7) (a) Where
goods are carried without paying tax, if any, payable or goods are carried
without being properly accounted for in the documents referred to in clause (b)
of sub‑section (2), the said officer shall collect the tax payable on the
goods so carried and in addition levy a penalty not exceeding two times the
amount of tax payable on such goods after giving a reasonable opportunity to
the person likely to be effected, against the proposed penalty;
(b) Any such officer shall have power to
seize and confiscate any goods where such goods are carried in the goods
vehicle without any documents or covered by fictitious documents:
PROVIDED
that before taking action for the confiscation of goods under this sub‑section,
the officer shall give the person affected an opportunity of being heard.
(8) In case the goods detained under sub‑section
(6) are subject to speedy and natural decay, and in the case of the goods,
where no claim is made within the prescribed period, the said officer shall,
subject to such conditions as may be prescribed, sell such goods in open
auction and remit the sale proceeds thereof in a Government treasury:
PROVIDED
that if the said officer is an officer below the rank of a Deputy Commercial
Tax Officer, the sale under this sub‑section shall be effected by the
Deputy Commercial Tax Officer having jurisdiction.
(9) Any person entitled to such sale
proceeds shall, on application to the authority prescribed and upon sufficient
proof, be paid the sale proceeds mentioned in sub‑section (8), after
deducting the expenses of the sale and other incidental charges and the amount
of tax and penalty due in respect of the sale or purchase of the goods in
question.
Explanation:
For the purpose of this section, the expression 'said officer' means the
officer‑in‑charge of the check‑post or barrier or the officer
empowered under sub‑section (2)
46. Power to inspect carrier's places
(1) Where a carrier or bailee, to whom goods
are delivered for transmission, before delivery is taken from him, keeps the
said goods in any office, shop, godown, vessel, receptacle, vehicle or any
other place, any officer not below the rank of Deputy Commercial Tax Officer
(DCTO), shall have power to enter into and search such office, shop, godown,
vessel, receptacle, vehicle or other place of business or building or place,
and to examine the goods and inspect all records relating to such goods. The
carrier or bailee or the person in charge of the goods and records shall give
all facilities for such examination or inspection and shall if so required
produce the bill of sale or delivery note or such other document as may be
prescribed regarding the goods and give his name and address and the name and
address of the carrier or the bailee and the consignee.
Explanation:
For the purpose of this section, where goods are delivered to a carrier or a
bailee for transmission, the movement of goods shall be deemed to commence at
the time of such delivery and terminate at the time when delivery is taken from
such carrier or bailee.
(2) Any such officer shall have power to
seize and confiscate any goods which
are found in any office,
shop, godown, vehicle, vessel or any
other place of business or any building or place of a carrier or a
bailee for transmission where such goods are not covered by any document or
covered by fictitious documents:
PROVIDED
that before taking action for the confiscation of goods the officer shall give
the person affected an opportunity of being heard.
Where a
vehicle carrying goods, coming from any place outside the State and bound for
any other place outside the State, pass through the State, the driver or other
person in‑charge of such vehicle shall obtain in the prescribed manner a
transit pass from the officer‑in‑charge of the first check‑post
or barrier after his entry into the State and deliver it to the officer‑in‑charge
of the last check‑post or barrier before his exit from the State, failing
which it shall be presumed that the goods carried thereby have been sold within
the State by the owner or person in‑charge of the vehicle and accordingly
the tax shall be assessed and penalty, if any shall be levied in accordance
with the provisions of the Act:
PROVIDED
that where the goods carried by such vehicle are, after their entry into the
State, transported outside the State by any other vehicle or conveyance, the
burden of proving that the goods have actually moved out of the State shall be
on the owner or person in‑charge of the vehicle.
Explanation
: If a vehicle is hired for transportation of goods by any person, the hirer of
that vehicle shall be deemed to be the owner of the vehicle.
48. Possession and submission of certain
records by owners etc. of goods vehicles
The owner
or other person in charge of goods vehicle or vessel shall carry with him
(a) bill of sale or tax invoice or delivery
note;
(b) log book or goods vehicle record or trip
sheet; and
(c) such other documents as may be prescribed,
relating to the goods under transport and containing such particulars as may be
prescribed and shall submit to the Commercial Tax Officer, having jurisdiction
over the area in which the goods are delivered, the documents aforesaid or
copies thereof within such time as may be prescribed.
49. Penalty for failure to register
(1) Any VAT dealer who fails to apply for
registration as required under section 17 before the end of the month the application
was due and applies during the subsequent month shall be liable to pay a
penalty of Rs. 5,000/‑ (Rupees five thousand only).
(2) Any dealer who fails to apply for
registration as required under section l7before the end of month subsequent to
the month in which the obligation arose shall be liable to pay penalty of 25%
of the amount of tax due prior to the date of the registration by the
Registering Authority. There shall be no eligibility for input tax credit for
sales made prior to the date from which the registration is effected.
(3) Any dealer who fails to notify any
change in the circumstances as required under the provision of the Act or the
rules made hereunder, or who fails to apply for cancellation of registration as
required under section 19 shall be liable to a penalty of Rs. 2,000/‑
(Rupees two thousand only) for each offence:
PROVIDED
that before levying penalty under this section the authority prescribed shall
give the dealer a reasonable opportunity of being heard.
50. Penalty for failure to file a return
(1) Any VAT dealer, who fails to file a
return where no tax is due, by the end of the month in which it was due, shall
be liable to pay a penalty of Rs. 2,500/‑ (Rupees two thousand five
hundred only).
(2) Any dealer registered under sub‑section
(7) of section l7who fails to file a return where no tax is due shall be liable
to pay a penalty of Rs. 500/‑ (Rupees five hundred only).
(3) Where a dealer files a return, after the
last day of the month in which it is due, he shall be liable to pay a penalty
of fifteen percent of the tax due:
PROVIDED
that before levying penalty under this section the authority prescribed shall
give the dealer a reasonable opportunity of being heard.
51. Penalty for failure to pay tax when due
(1) Where a dealer who fails to pay tax due
on the basis of the return submitted by him by the last day of the month in
which it is due, he shall be liable to pay tax and a penalty of ten percent of
the amount of tax due:
PROVIDED
that before levying such penalty the authority prescribed shall give the dealer
a reasonable opportunity of being heard.
(2) If a dealer pays the tax, penalty and
interest under sub‑section (1) and subsequently it is found that the tax
is not due, then such tax, penalty and interest shall be refunded to that
dealer.
52. Penalty for
assessment issued for failure to file a return
(1) Where an assessment is made under the
provisions of sub‑section (1) of section 21 for the failure to file a
return, a penalty of fifty percent of the assessed amount shall be imposed.
(2) Where an assessment has been made under
sub‑section (1) of section 21, and the dealer subsequently furnishes a
return for the period to which the assessment relates, the authority prescribed
may withdraw the assessment but the dealer shall be liable to pay penalty under
sub‑section (3) of section 50 and interest as applicable.
53. Penalty for
failure to declare tax due
(1) Where any dealer has under‑declared
tax, and where it has not been established that fraud or wilful neglect has
been committed and where under‑declared tax is,
(i) less than ten percent of the tax, a
penalty shall be imposed at ten percent of such under‑declared tax,
(ii) more than ten percent of the tax due; a
penalty shall be imposed at twenty five percent of such under‑declared
tax.
(2) Where any dealer, prior to the detection
by any authority prescribed, voluntarily declares that tax due for a tax period
is under‑declared and he pays the tax due along with interest, no penalty
shall be imposed provided that such declaration is made within the time limit
and in the manner prescribed.
(3) Any dealer who has under‑declared
tax, and where it is established that fraud or wilful neglect has been committed
he shall be liable to pay penalty equal to the tax under‑declared; be
sides being liable for prosecution:
PROVIDED
that before levying penalty under this section the authority prescribed shall
give the dealer a reasonable opportunity of being heard.
54. Penalty for failure to use or misuse of
TIN and GRN
Any dealer
who is registered under section 17 and who fails to use a TIN or GRN or misuses
a TIN or GRN contrary to the requirements of the Act or rules made thereunder,
shall be liable to pay a penalty of Rs. 1,000/‑ (Rupees one thousand
only), for each offence:
PROVIDED
that before levying penalty, the authority prescribed shall give the dealer a
reasonable opportunity of being heard.
55. Penalty for issue of tax invoice and for
the use of false tax invoices
(1) Any VAT dealer, who fails to issue a tax
invoice or an invoice or a bill or cash memorandum as required by sections 14
and 41, shall be liable to pay a penalty of Rs. 5,000 (Rupees five thousand
only) or 100% of the tax whichever is lower, for each offence,
(2) Any VAT dealer, who issues a false tax
invoice or receives and uses a tax invoice, knowing it to be false, shall be
liable to pay a penalty of 200% of tax show on the false invoice;
(3) Any TOT dealer or any other dealer who
fails to issue a bill or cash memorandum as required by section 41 shall be
liable to pay a penalty of Rs. 250/‑ (Rupees two hundred and fifty only):
PROVIDED
that before levying penalty under this section the authority prescribed shall
give the dealer a reasonable opportunity of being heard.
56. Penalty for failure to maintain records
Any VAT
dealer or TOT dealer who fails to maintain proper records in accordance with
the provisions of the Act, is liable to pay a penalty at the rate of Rs. 5,000/‑
(Rupees five thousand only) for each subsequent offence committed after a
warning is issued in writing for the first offence, without prejudice to the
payment of tax, penalty and interest if any due under the provisions of the
Act:
PROVIDED
that before imposing such penalty the authority shall give the dealer a
reasonable opportunity of being heard.
57. Penalty for unauthorized/excess
collection of tax
(1) No dealer shall collect any sum by way of
tax, in respect of sale or purchase of any goods which are not liable to tax
under the Act.
(2) No person, other than a dealer, shall
collect on the sale or purchase of any goods any sum by way of tax from any
other person and no dealer shall collect any amount by way of tax at a rate or
rates exceeding the rate or rates at which he is liable to pay tax under the
provisions of the Act.
(3) Nothing in sub‑section (2) shall
apply to a person where he is required to collect separately any amount of tax
under the provisions of any other law for the time being in force.
(4) If any person collects tax in
contravention of the provisions of sub‑section (1) or (2) any sum so
collected shall be forfeited either wholly or partly to the Government and in
addition he shall be liable to pay a penalty of an amount equal to the amount
of tax so collected:
PROVIDED
that the authority prescribed shall not levy penalty if it is evident that due
to bonafide mistake the dealer collected tax in contravention of sub‑section
(1) or (2) and the tax so collected in excess has been remitted to the
Government along with the tax payable for that month:
PROVIDED
FURTHER that the authority prescribed shall while imposing the penalty or
forfeiture, take into consideration the amounts refunded to the purchaser from
out of the amounts collected, by
way of tax in contravention of sub‑section (1) or (2) or for the refund
of which satisfactory arrangement has been made.
(5) No order for the forfeiture under this
section, shall be made after the expiration of three years from the date of
collection of the amount referred to in sub‑section (4):
PROVIDED
that in computing the said period of three years, the period during which any
stay order was in force or any appeal or other proceeding in respect thereof
was pending shall be excluded.
(6) If the authority prescribed in the
course of any proceeding under the Act, or otherwise has reason to believe that
any person has become liable to penalty with or without forfeiture of any sum
under sub‑section (4) such authority shall serve on such person a notice
requiring him on a date and at a place specified in the notice to attend and
show cause why a penalty with or without forfeiture of any sum as provided in
sub‑section (4) shall not be imposed on him.
(7) The authority prescribed shall thereupon
hold an enquiry and shall make such order as he thinks fit.
(8) No prosecution for an offence under this section shall be instituted in respect of the same facts on which a penalty
has been imposed.
Any dealer
or person who fails to comply with the requirements under sections 14, 16, 17,
21, 29, 42, 43 and 64 or any other provisions of the Act shall on conviction be
punishable with imprisonment for a term which may extend to three months or
with 'fine or with both.
59. Offences of obstructing the authority
Any dealer
who obstructs the authority prescribed in the performance of his duties under
the Act shall on conviction be punishable with imprisonment for a term which
shall not be less than one month but which may extend to six months and with
fine.
(1) Where an offence under the Act has been
committed by a Company, every person who, at the time the offence was
committed, was in charge of, and was responsible to, the Company for the
conduct of the business of the Company, as well as the Company, shall be deemed
to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly:
PROVIDED
that, nothing contained in this sub‑section shall render any such person
liable to any punishment if he proves that the offence was committed without
his knowledge or that he had exercised all due diligence to prevent the commission
of such offence.
(2) Notwithstanding anything contained in
sub‑section (1), where an offence under the Act has been committed by a
Company, and it is proved that the offence has been committed with the consent
or connivance of, or is attributable to any neglect on the part of, any
director, manager, secretary or other officer of the Company such director,
manager, secretary or other officer shall also be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accordingly.
Explanation
: For the purpose of this section,-
(a) 'Company' means a body corporate and
includes a firm, association of persons or body of individuals whether
incorporated or not; and
(b) 'Director' in relation to a firm means a
partner in the firm, and in relation to any association of persons or body of
individuals, means any member controlling the affairs thereof.
(1) The authority prescribed may accept,
from any dealer who has committed an offence under the Act by way of
composition of such offence-
(a) where the offence consists of the
evasion of tax, in addition to such tax, a sum of money equal to the amount of
tax subject to a minimum of Rs. 3,000/(Rupees three thousand only); and
(b) in other cases a sum of money not
exceeding Rs. 3,000 (Rupees three thousand only).
(2) Any order passed or proceeding recorded
by the authority prescribed under sub‑section (1) shall be final and no
appeal or application for revision shall lie therefrom.
(1) No court other than the court of a
Magistrate of the first class shall take cognizance of, or try, an offence
under the Act.
(2) No prosecution for any offence under the
Act shall be instituted except with the written consent of the Commissioner.
63. Power to
summon witnesses and production of documents
(1) An authority prescribed or an appellate
or revising authority or an inspecting authority or any officer of the
Commercial Taxes Department not lower in rank than an Assistant Commercial Tax
Officer shall, for the purposes of the Act, have all the powers-
(a) to summoning and enforcing the
attendance of any person and examining him on oath or affirmation; and
(b) compelling the production of any
document.
(2) Without prejudice to the provisions of
any other law for the time being in force, where a person to whom a summon is
issued either to attend to give evidence, or produce accounts, registers,
records or other documents at a certain place and time intentionally omits or
fails to attend or produce accounts, registers, records or other documents at
such place or time the authority or officer mentioned in sub‑section (1)
may after giving the person concerned a reasonable opportunity of being heard
impose upon him by way of penalty a sum not exceeding Rupees five hundred as it
or he thinks fit.
(3) Any officer of the Commercial Tax
Department, not lower in rank than an Assistant Commercial Tax Officer shall have
powers to call for such information, particulars or records as he may require
from any person for the purpose of assessment, levy and collection of tax under
the Act.
(1) Any authority prescribed or appellate or
revision authority may by writing, require any person or authority to furnish
such information, particulars or records available with the person or authority
as will be useful or relevant to any proceeding under the Act.
(2) The person or authority from whom such
information, particulars or records are required under sub‑section (1)
shall furnish, within a reasonable time, the information, particulars or
records available.
Save as
otherwise expressly provided in the Act, no court shall entertain any suit, or
other proceeding to set aside or modify, or question the validity of any
assessment, order or decision made or passed by any officer or authority under
the Act or any rules made thereunder, or in respect of any other matter falling
within its scope.
66. Appearance before authority
Any person
who is entitled to appear before any authority other than the High Court in
connection with any proceedings under the Act, may be represented before such
authority-
(a) by his relative or a person regularly
employed by him, if such relative or person is duly authorized by him in
writing in this behalf; or
(b) by a legal practitioner; or
(c) by a Chartered Accountant within the meaning of the Chartered Accountants Act,
1949; or
(d) by a Cost Accountant within the meaning
of the Cost and Works Accountants Act, 1959;
(e) Subject to such conditions as may be
laid down by the rules in that regard by a person who was enrolled as a Sales Tax
Practitioner by such authority on payment of such fees and possessing such
qualifications as may be prescribed.
If such
Chartered Accountant or Cost Accountant or Sales Tax Practitioner is duly
authorised
in writing in this behalf.
67. Clarification and advance rulings
(1) The Commissioner may constitute a State
level 'Authority for Clarification and Advance Rulings' comprising of three
officers not below the rank of Joint Commissioner to clarify, in the manner
prescribed any aspect of the implementation of the Act.
(2) No application shall be entertained
where the question raised in the application-
(i) is already pending before any officer
or authority of the Department or Appellate Tribunal or any Court;
(ii) relates to a transaction or issue which
is designed apparently for the avoidance of tax:
PROVIDED
that no application shall be rejected under this sub‑section unless an
opportunity has been given to the applicant of being heard and where the
application is rejected, reasons for such rejections, shall be recorded in the
order.
(3) No officer or any other authority of the
Department shall proceed to decide any issue in respect of which an application
has been made by an applicant under this section and is pending.
(4) The order of the authority shall be
binding,-
(i) on the applicant who had sought
clarification;
(ii) in respect of the goods or transaction
in relation to which a clarification was sought; and
(iii) on all the officers other than the
Commissioner:
PROVIDED
the dealer does not file an appeal before Sales Tax Appellate Tribunal within
30 days of the ruling in the manner prescribed.
(5) The authority for clarifications shall
have power to review, amend or revoke its rulings at any time for good and sufficient
cause by giving an opportunity to the affected parties.
An order
giving effect to such review or amendment or revocation shall not be subject to
the period of limitation.
(6) The Commissioner may also refer any
matter for opinion of the Authority for clarification without prejudice to his
authority.
(1) Where a contract or an agreement was
concluded between two or more parties before the commencement of the Act and no
provision for tax under the Act was made in the contract, the selling dealer
shall pay tax due on any sale liable to tax made under such contract after the
commencement of the Act.
(2) Where a contract is concluded after the
commencement of the Act, and no provision relating to tax was made in the
contract, the contract price shall be deemed to include tax due under the Act
and the selling dealer shall account for the tax due.
(1) Notwithstanding anything contained in
the Act, any industrial unit availing a tax holiday or tax exemption on the
date of commencement of the Act shall be treated as a unit availing tax
deferment.
(2) The unit availing into tax deferment as
specified in sub‑section (1) shall be eligible to issue tax invoices and
to claim input tax credit subject to provisions of section 13 of the Act.
(3) The period of eligibility, the method of
debiting eligibility amount, the repayment and any other benefits for all units
availing tax deferment shall be in the manner prescribed.
70. Protection of acts done in good faith
(1) No suit, prosecution or other proceeding
shall lie against any officer or servant of the Government for any act done or
purporting to be done under the Act without the previous sanction of the
Government, and no such suit, prosecution or other proceeding shall be
instituted after the expiry of six months from the date of the act complained
of.
(2) No officer or servant of the Government
shall be liable in respect of any such act in any civil or criminal proceeding
if the act was done in good faith in the course of the execution of duties
imposed on him or the discharge of functions entrusted to him by or under the
Act.
71. Submission of returns by banks
Every
scheduled bank including any branch of such bank or any banking institution in
the State shall, at the request of the assessing authority concerned, submit in
each month a return in the prescribed form, of all bills relating to goods
discounted, cleared or negotiated and the payment and receipts relatable to the
sale or purchase of goods transacted by or through it during the preceding
month, in such manner and within such period as may be prescribed.
72. Provision in the case of defective or
irregular proceedings
No
assessment made, penalty or compounding fee levied or other order passed by any
officer or authority under the Act, shall be set aside merely on account of any
defect or irregularity in the procedure relating thereto, unless it appears
that such defect or irregularity has in fact occasioned material hardship or
failure of justice.
The amount
of turnover for any tax period or for any calendar quarter shall be rounded off
to the nearest multiple of Rs. 10/‑ (Rupees ten only) and for this purpose
if such amount is not a multiple of Rs. 10/‑ (Rupees ten only), but is
Rs. 5/‑ (Rupees five only) or more, the amount shall be increased to the
next higher amount which is a multiple of Rs. 10/‑ (Rupees ten only) and
if such amount is less than Rs. 5/‑ (Rupees five only), the amount shall
be reduced to the next lower amount which is a multiple of Rs. 10/‑
(Rupees ten only); and the amount so rounded off shall be deemed to be the
turnover of the dealer for the purposes of the Act.
The amount
of tax, input tax, output tax, net tax, interest, penalty, or any other sum and
the amount of refund due under the provisions of the Act, shall be rounded off
to the nearest rupee and for this purpose, if such amount is fifty paise or
more it shall be increased to the next rupee and if such amount is less than
fifty paise, it shall be ignored. 75. Powers of subordinate officer to be
exercised by higher authorities
75. Powers of subordinate officer to be
exercised by higher authorities
The powers
conferred by the Act and the rules made thereunder on any of the officers
appointed under section 3A may also be exercised by any of the officers
superior to the officers so empowered, subject to any instructions issued by
the Commissioner. 76. Power to remove difficulties
76. Powers to remove difficulties
(1) If any difficulty arises in giving
effect to the provisions of the Act inconsequence of the transition to the said
provisions from the corresponding provisions of the Act in force immediately
before the commencement of the Act, the Government may, by order in the Andhra
Pradesh Gazette, make such provisions as appear to them to be necessary or
expedient for removing the difficulty.
(2) If any difficulty arises in giving
effect to the provisions of the Act (otherwise than in relation to the
transition from the provisions of the corresponding Acts in force before the
commencement of the Act), the Government may, by order, make such provisions,
not inconsistent with the purposes of the Act, as appear to it to be necessary
or expedient for removing the difficulty. 77. Instructions to subordinate
officers
77. Instruction to subordinate officers
The
Commissioner may, from time to time, issue such orders, instructions and
directions not inconsistent with the provisions of the Act or the rules made
thereunder to his subordinate officers as he may deem fit, for the proper
administration of the Act and such officers and all other persons employed in
the enforcement of the Act, shall comply with such orders, instructions and
directions:
PROVIDED
that no such orders, instructions or directions shall be such as to interfere
with the discretion of any appellate authority in exercise of its appellate
functions.
(1) The Government may by notification, make
rules to carry out the purposes of the Act.
(2) In particular and without prejudice to
the generality of the forgoing power, such rules may provide for-
(a) all matters expressly required or
allowed by the Act to be prescribed;
(b) the
manner of determination of
the amount payable by the dealer in respect of
(i) any
transfer of property in goods
(whether as goods or in some other form) involved in the execution of a works
contract;
(ii) any delivery of goods on hire purchase
or any system of payment by
installments;
(iii) any transfer of the right to use any
goods for any purpose (whether or not for a specified period) for cash,
deferred payment or other valuable consideration;
(iv) any transfer of property in goods
involved in lucky gift scheme.
(c) the term of office, and the conditions
of service, of the members of the Appellate Tribunal;
(d) the issue of registration to persons
engaged in the sale or purchase of goods, the fees payable therefore and the imposition
of conditions in respect of the same for the purpose of enforcing the
provisions of the Act;
(e) the rectification of mistakes apparent
from the record Of any assessment, appeal or revision and the period within
which such rectification ‑may be made;
(f) the administration of the check‑posts
set up and barriers erected under the Act and the regulation of the work
therein;
(g) the disposal of goods confiscated under
the Act and of the proceeds thereof;
(h) the issue of bills or tax invoices or
cash memoranda, the class or classes of dealers who should maintain
counterfoils for the same and the particulars to be shown in and the manner of
maintenance of such counterfoils and the time for which they should be
preserved;
(i) the maintenance of purchase bills or
accounts of purchases and sales by dealers carrying on business in specified
goods and the time for which they should be preserved;
(j) the issue of delivery notes in respect
of goods delivered, or transported to retail dealers in pursuance of sales
effected to them, the form and manner of their issue and the time for which
they should be preserved;
(k) the application of the provisions of the
Code of Civil Procedure, 1908 (Central Act V of 1908) to the extent specified,
in respect of applications, appeals and other proceedings under the Act;
(1) securing that returns furnished or
accounts or documents produced, or evidence of any kind given under the Act
before any assessing authority or on appeal or revision from any decision of
such authority are kept confidential;
(m) the duties and powers of officers
appointed for the purpose of enforcing the provisions of the Act;
(n) the circumstances in which and the
extent to which, fees paid in pursuance of section 33 may be refunded;
(o) generally regulating the procedure to be
followed and the forms to be adopted in proceedings under the Act;
(p) the assessment and recovery of tax under
the Act in respect of business which is discontinued or the ownership of which
has changed or in respect of a business of a deceased person;
(q) the assessment and recovery of tax under
the Act in respect of business owned by minors or other incapacitated persons
or by persons residing outside the State;
(r) the assessment and recovery of tax under
the Act in respect of business owned by any person whose estate or any portion
of whose estate is under the control of the Court of Wards, the Administrator‑General,
the Official Trustee, or any receiver or manager appointed by or under any
order of a Court.
(3) Any rule under the Act, may be made so
as to have retrospective effect.
(4) In making a rule under sub‑section
(1) or (2), the Government may provide that a person guilty of a breach
thereof, shall, on conviction by a Magistrate of the First class, be liable to
be punished with fine which may extend to Rs. 2,000/‑ only (Rupees two
thousand only).
(5) Every rule made under the Act, shall,
immediately after it is made, be laid before the Legislative Assembly of the
State if it is in session and, if it is not in session, in the session
immediately following, for a total period of fourteen days which may be
comprised in one session or in two successive sessions, and if before the
expiration of the session in which it is so laid or the session immediately
following, the Legislative Assembly agrees in making any modification in the
rule or in the annulment of the rule, the rule shall, from the date on which
the modification or annulment is notified have effect only in such modified
form or shall stand annulled as the case may be; so however, that any such
modification or annulment shall be without prejudice to the validity of
anything previously done under that rule.
(1) The
Government may, by notification, alter, add to or cancel any of the Schedules.
(2) Where a notification has been issued under
sub‑section (1) there shall, unless the notification is in the mean time
rescinded, be introduced in the Legislative Assembly, as soon as may be, but in
any case during the next session of the Legislative Assembly following the date
of the issue of the notification, a Bill on behalf of the Government, to give
effect to the alteration, addition or cancellation, as the case may be, of the
Schedule specified in the notification, and the notification shall cease to
have effect when such Bill becomes law, whether with or without modifications,
but without prejudice to the validity of anything previously done thereunder:
PROVIDED
that if the notification under sub‑section (1) is issued when the
Legislative Assembly is in session, such a Bill shall be introduced in the
Legislative Assembly during that session:
PROVIDED
FURTHER that where for any reason a Bill as aforesaid does not become law
within six months from the date of‑its introduction in the Legislative
Assembly, the notification shall cease to have effect on the expiration of the
said period of six months.
(3) All references made in the Act to any of
the Schedules shall be construed as relating to the Schedules in force for the
time being amended in exercise of the powers conferred by this section.
(1) The Andhra Pradesh General Sales Tax Act,
1957 is hereby repealed:
PROVIDED
that such repeat shall not affect the previous operation of the said Act or
section or any right, title, obligation or liability already acquired, accrued
or incurred there under, and subject thereto, anything done or any action taken
(including any appointment, notification, notice, order, rule, form,
regulation, certificate, licence or permit) in the exercise of any power
conferred by or under the said Act or section shall be deemed to have been done
or taken in the exercise of the powers conferred by or under the Act, as if the
Act was in force on the date on which such thing was done or action was taken;
and all arrears of tax and other amounts due at the commencement of this Act
may be recovered as if they had accrued under this Act.
(2) Notwithstanding anything contained in
sub‑section (1), any application, appeal, revision or other proceeding
made or preferred to any officer or authority under the said Act or section and
pending at the commencement of this Act, shall, after such commencement, be
transferred to and disposed of by the officer or authority who would have had
jurisdiction to entertain such application, appeal, revision or other
proceeding under the Act if it had been in force on the date on which such
application, appeal, revision or other proceeding was made or preferred.
(3) Upon such repeal of the Andhra Pradesh General
Sales Tax Act, 1957 the provisions of sections 8, 8A, 9 and 18 of the Andhra
Pradesh General Clauses Act, 1891 (Act 1 of 1891) shall apply.
81. Repeal of Ordinance I of 2005
The Andhra
Pradesh Value Added Tax Ordinance, 2005 is hereby repealed.
[Refer
section 7]
|
S1. No. |
Name of
the Commodity |
|
|
1. |
Agricultural
implements manually operated or animal driven |
|
|
2. |
Aids and
implements used by handicapped persons |
|
|
3. |
Aquatic
feed, poultry feed and cattle feed including grass, hay and straw |
|
|
4. |
Betel
leaves |
|
|
5. |
Books,
periodicals and journals |
|
|
6. |
Charkha,
Ambar Charkha and Gandhi Topi |
|
|
7. |
Charcoal |
|
|
8. |
Jowar,
Maize, Ragi, Bajra, Kodan, Kutki, Barley, Varigalu or Variga Rice, Korralu or
Korra Rice |
|
|
9. |
Condoms
and contraceptives |
|
|
10. |
Cotton
yarn in hank and silk yarn in hank |
|
|
11. |
Curd,
Lussi, Butter Milk and separated milk |
|
|
12. |
Earthen
pot |
|
|
13. |
Electrical
energy |
|
|
14. |
Firewood
other than casuarina poles, eucalyptus logs and cut sizes thereof |
|
|
15. |
Fishnet
and fishnet fabrics |
|
|
16. |
Fresh
milk and pasteurized milk other than UHT milk and skimmed milk powder |
|
|
17. |
Fresh
plants, saplings and fresh flowers |
|
|
18. |
Vegetables
and fruits other than those cured, frozen, preserved, processed, dried,
dehydrated or canned |
|
|
19. |
Garlic
and Ginger |
|
|
20. |
Bangles
made of shell, Glass, Lac or Plastic |
|
|
21. |
Handlooms,
parts and accessories thereof and goods produced from handlooms |
|
|
22. |
Human
blood and blood plasma |
|
|
23. |
Kumkum,
Bindi, Alta and Sindur |
|
|
24. |
Meat,
Fish, Chicken, prawn, prawn seed and other aquatic products when not cured or
frozen and eggs, livestock and animal hair |
|
|
25. |
National
Flag |
|
|
26. |
Organic
manure |
|
|
27. |
Non-judicial
stamp paper sold by Government Treasuries; postal items like envelope, post
card etc. sold by Government; rupee note, when sold to the Reserve Bank of
India and cheques, loose or in book form |
|
|
28. |
Raw wool |
|
|
29. |
Semen
including frozen semen |
|
|
30. |
Silk
worm laying, cocoon and raw silk |
|
|
31. |
Slate
and slate pencils |
|
|
32. |
Tender
green coconut |
|
|
33. |
Toddy,
Neera and Arak |
|
|
34. |
Unbranded
bread |
|
|
35. |
Unprocessed
and unbranded Salt |
|
|
36. |
Water other than- (i) aerated, mineral, distilled,
medicinal, ionic, battery, dernineralised
water, and (ii) water sold in sealed container |
|
|
37. |
Prasadam,
Bhog or Maha Bhog by Religious Institutions |
|
|
38. |
Plantain
Leaves |
|
|
39. |
Bamboo
Matting |
|
|
40. |
Puffed
Rice, Parched Rice, Murmuralu and Atukulu |
|
|
41. |
Husk of
pulses, paddy, groundnut and wheat bran |
|
|
42. |
Leaf
plates and leaf cups - pressed or stitched and loose and unstitched
vistarakulu |
|
|
43. |
Unbranded
broornsticks |
|
|
44. |
Seeds
for sowing and gardening purposes |
|
|
45. |
Cotton
fabrics, man-made fabrics and woollen fabrics |
|
|
46. |
Sugar |
|
|
47. |
Tobacco |
|
Explanation: The goods mentioned in entries 45,
46 and 47 of this Schedule shall be goods included in the relevant heads and
sub‑heads of the 1st Schedule to the Additional Duties of Excise (Goods
of Special Importance) Act 1957, but does not include goods where no additional
duties of excise are levied under that Schedule).
[Refer
section 8]
|
S1. No. |
Description |
|
1. |
Sale of
taxable goods in the course of inter-State, trade or commerce falling with-in
the scope of section 3 of the Central Sales Tax Act, 1956 |
|
2. |
Sale of
goods falling within the scope of section 5(l) and section 5(3) of the
Central sales Tax Act, 1956. |
|
3. |
Sale of
goods to any unit located in SEZ. |
[Refer sub‑section
(3) of section 4]
|
S1. No. |
Name of the Commodity |
|
1. |
Bullion
and Specie. |
|
2. |
Articles
and jewellery made of bullion or specie or both and jewellery embedded with
precious stones and semi-precious stones and gold coated or gold covered
jewellery. |
|
3. |
Precious
stones, that is to say, Diamonds, Emeralds, Rubees, Sapphires precious stones
and Pearls. |
[Refer sub‑section
(3) of section 4]
|
S1. No. |
Name of
the Commodity |
|
|
1. |
Agricultural
implements not operated manually or not driven by animal |
|
|
2. |
All
intangible goods like copyright, patent, REP license, DEPB |
|
|
3. |
All
kinds of bricks including fly ash bricks, refractory bricks |
|
|
4. |
Asphaltic
roofing sheets |
|
|
5. |
Earthen
tiles other than ceramic and glazed tiles |
|
|
6. |
All
types of yarn and sewing thread other than cotton yam in hank and silk yarn
in a |
|
|
7. |
Aluminium
utensils and enamelled utensils |
|
|
8. |
Arecanut, betel nut and betel nut powder |
|
|
9. |
Bamboos,
casuarina poles, eucalyptus logs and cut sizes thereof |
|
|
10. |
Bearings
of all kinds |
|
|
11. |
Beedi
leaves |
|
|
12. |
Transmission
rubber belts |
|
|
13. |
Bicycles,
tricycles, cycle rickshaws and parts and accessories thereof |
|
|
14. |
Bitumen |
|
|
15. |
Branded
bread |
|
|
16. |
Bulk
Drugs |
|
|
17. |
Centrifugal,
monobloc and submersible pumps |
|
|
19. |
Coffee
beans and seeds, cocoa pod, green tea leaf and chicory |
|
|
19. |
Chemical
fertilizers and Bone Meal including mixtures or Nutrient elements such as
Iron, Zinc, Copper and biological derivatives such as Enzymes,
Co-enzymes and Aucines |
|
|
20. |
Pesticides,
insecticides, fungicides, herbicides, weedicides and other plant protection
equipment and accessories thereof |
|
|
21. |
Coir and
coir products excluding coir mattresses |
|
|
22. |
Cotton
waste and cotton yam waste |
|
|
23. |
Crucibles |
|
|
24. |
Electrodes
including welding electrodes and welding rods |
|
|
25. |
Exercise
Note books including Graph books and laboratory note books, Office stationery
including computer stationery, writing pads and Account Ledgers |
|
|
26. |
Fibres
of all types and fibre waste |
|
|
27. |
Ferrous
and non-ferrous metals and alloys and extrusions thereof |
|
|
28. |
Flour,
Atta, Maida, Suji, Besan and Ravva |
|
|
29. |
Parched
and fried grams or dhalls |
|
|
30. |
Jaggery |
|||
|
31. |
Hand
Pumps, parts and fittings thereof |
|||
|
32. |
Herb,
bark, dry plant, dry foot, commodity known as jari booti and dry flower |
|||
|
33. |
Hose
Pipes |
|||
|
34. |
Hosiery
goods of all kinds |
|||
|
35. |
Rice
bran including de-oiled rice bran |
|||
|
36. |
Ice |
|
|
|
37. |
Incense
Sticks commonly known as Agarbathi, dhupkathi or dhupbati |
|
|
|
38, |
lpdustrial
cables, (High voltage cables, XL PE Cables, Jelly filled cables, optical
fibre cables) |
|
|
|
39. |
IT
Products (with HSN Codes), that is to say- (1)
Word Processing Machines and Electronic
Typewriters (84.69) (2)
Electronic Calculators (84.70) (3)
Computer Systems and Peripherals,Electronic Diaries
(84.71) (4)
Parts and Accessories of HSN 84.69, 84.70 and 84. 71 for items listed above(84.73) (5)
DC Micromotors /Stepper motors of an output
not exceeding 37.5 Watts (85.01) (6)
Parts of HSN 85.01 for items listed above (85.03) (7)
Uninterrupted Power Supplies (UPS) and their
parts (85.04) (8)
Permanent magnets and articles intended to become permanent magnets (Ferrites) (85.05) (9)
Electrical Apparatus for line telephony or
line telegraphy, including line telephone sets with cordless handsets and
telecommunication apparatus for carries-current line systems or for digital
line systems; videophones (85.17) (10)
Microphones, Multimedia Speakers, Headphones, Earphones and Combined
Microphone/ Speaker Sets and their parts (85.18) (11)
Telephone answering machines (85.20) (12)
Parts of Telephone answering machines (85.22) (13)
Prepared unrecorded media for sound recording or similar recording of other
phenomena (85.23) (14)
IT software on any media (85.24) (15)
Transmission apparatus other than apparatus
for radio broadcasting or TV broadcasting, transmission apparatus
incorporating reception apparatus,
digital still image video cameras
(85.25) (16)
Radio communication receivers, Radio pagers (85.27) (i)
Aerials, antennas and their parts (85.29) (ii)
Parts of items at 85.25 and 85.27 listed
above (85.29) (17)
LCD Panels, LED Panels and parts thereof (85.31) (18)
Electrical capacitors, fixed, variable
or adjustable
(Pre-set) and parts thereof (85.32) (19)
Electrical resistors (including rheostats and
potentiometers), other than
heating resistors (85.33) (20)
Printed circuits (85.34) (21)
Switches, Connectors and Relays for upto 5 AMPs at voltage not exceeding250 Volts,
Electronic fuses (85.36) (22)
Data/Graphic Display tubes, other than TV Picture tubes and parts thereof (85.40) (23)
Diodes, transistors and similar semi- conductor devices; Photosensitive
semi-conductor devices, including photovoltaic cells whether or not assembled
in modules or made up into panels; Light emitting diodes; Mounted
piezo-electric crystals (85.41) (24)
Electronic Integrated Circuits and Micro-assemblies
(85.42) (25)
Signal generators and parts thereof (85.43) (26)
Optical fibre cables (85.44) (27)
Optical fibre and optical fibre bundles and
cables (90.01) (28)
Liquid Crystal Devices, Flat Panel display
devices and parts thereof (90.13) (29)
Cathode ray oscilloscopes, Spectrum
Analysers, Cross-talk Meters, Grain measuring instruments, Distortion factor meters, Psophometers, Network
& Logic analyzer and Signal
analyzer (90.30) |
|
|
|
40. |
Kerosene sold through public distribution
system |
|
41. |
Nawar |
|
42. |
Napa Slabs (Rough and polished flooring
stones) |
|
43. |
Ores and minerals |
|
44. |
Paper of all kinds and news print |
|
45. |
Pipes of all varieties including G.I. Pipes,
C.I. Pipes, ductile pipes and PVC Pipes |
|
46. |
Plastic footwear |
|
47. |
Printed material like diary, calendar etc. |
|
48. |
Printing Ink excluding toner and cartridges |
|
49. |
Processed
and branded salt |
|
50. |
Pulp of
bamboo, wood, waste paper and bagasse |
|
51. |
Rail
coaches, engines and wagons |
|
52. |
Readymade
Garments |
|
53. |
Renewable
energy devices and spare parts |
|
54. |
Safety
Matches |
|
55. |
Sewing Machines and parts and accessories thereof |
|
56. |
Ships
and other vessels |
|
57. |
Silk
fabrics other than Handloom silk fabrics |
|
58. |
Skimmed
Milk Powder and UHT Milk |
|
59. |
Spices
of all varieties and forms including curnin seed, aniseed, turmeric and dry
chillies |
|
60. |
Sports
goods excluding apparels and footwear |
|
61. |
Starch
and Sago |
|
62. |
Tamarind
and Tamarind seed, dhall, kernel, powder and husk |
|
63. |
Tractors
and Threshers, Harvesters and attachments and parts thereof |
|
64. |
Transmission towers |
|
65. |
Umbrellas |
|
66. |
Vanaspathi, Hydrogenated Vegetable Oil |
|
67. |
Vegetable
Oils-All kinds of vegetable oils including solvent oils and Coconut Oil |
|
68. |
Writing
Instruments |
|
69. |
Coal
including coke in all its forms, but
excluding charcoal |
|
70. |
Iron and
Steel, that is to say: (i) Pig Iron, Sponge Iron, and cast iron
including ingot moulds, and
bottom plates (ii) Steel semis, ingots, slabs, blooms and
billets of all qualities,
shapes and sizes (iii) Skelp bars, tin bars, sheet bars,
hoe-bars and sleeper bars (iv) Steel bars, rounds, rods, squares,
flats, octagons and hexagons;
plain and ribbed or twisted, in coil form as well
as straight length (v) Steel structurals, angles, joints,
channels, tees, sheet piling
sections, Z sections or any other rolled sections (vi) Sheets, hoops, strips and skelp, both
black and galvanized, hot
and cold rolled, plain and corrugated in all
qualities, in straight lengths and in coil form as rolled and in revetted
condition (vii) Plates, both plain and chequered in all
qualities (viii) Discs, rings, forgings and steel
castings (ix) Tool, alloy and special steels of any
of the above categories (x) Steel tubes, both welded and seamless,
of all diameters and lengths including tube
fittings (xi) Tin-plates, both hot dipped and
electrolytic and tin free plates (xii)
Fish plate bars, bearing plate
bars, crossing sleeper bars,
fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails - heavy and light crane rails (xiii) Wheels, tyres, axles and wheel sets (xiv) Wire rods and wires rolled, drawn,
galvanized, aluminized,
tinned or coated such as by copper |
|
71. |
Iron and Steel scrap, that is to say- |
|
|
(i) Iron scrap, cast-iron scrap, runner
scrap and iron skull scrap |
|
|
(ii) Steel melting scrap in all forms
including steel skull, turnings
and borings |
|
|
(iii) Defectives, rejects, cuttings or end
pieces of any of the categories of items (i) to |
|
|
(xiv) of entry 70 |
|
72. |
Oil
Seeds, that is to say- |
|
|
(i) Sesamum or Til (orientale) |
|
|
(ii) Soyabean (Glycine seja) |
|
|
(iii) Rapeseed and mustard |
|
|
1. Toria (Brassica campestris
vartoria) |
|
|
2. Rai (Brassica Juncea) |
|
|
3. Jamba-Taramira (Eruca satiya) |
|
|
4. Sarcon-yellow and brown
(brassica campestris varsarson) |
|
|
5. Banarasi Rai or True mustard
(Brassica nigra) |
|
|
(iv) Linseed (linum usitatissimum) |
|
|
(v) Sunflower (Helianthus annus) |
|
|
(vi) Nigar seed (Guizotia abyssinica) |
|
|
(vii) Neem, vepa (Azadi rachta indica) |
|
|
(viii) Mahua, illupai, ippe (Madhuca indica, M.
Latifolia), Bassia,
Latifolia and Madhuca Longifolia Syn. M. Longifolia) |
|
|
(ix) Karanja, Pongam, Honga (Pongamia
pinnata syn. P. Glabra) |
|
|
(x) Kusum (Schleichera Oleosa, syn. S.
Trijuga) |
|
|
(xi) Punna
undi (Calophyllum, inophyllum) |
|
|
(xii) Kokum
(Carcinia indica) |
|
|
(xiii) Sal (Shorea robusta); |
|
|
(xiv) Tung (Aleurite Jordi and A. Montana) |
|
|
(xv) Red Palm (elaeis guinenisis) |
|
|
(xvi) Safflower (corthanus tinctorius) |
|
73. |
Castor
(Ricinus communis) |
|
74. |
Coconuts
other than tender coconuts (cocos nucifera) |
|
75. |
Copra |
|
76. |
Groundnut
or peanut (hypogea) |
|
77. |
Cotton
seeds |
|
78. |
Jute,
that is to say the fibre extracted from plants belonging to the species
corchorus capsularis and corchorus olitorius and the fibre known as Mesta or
Bin-di extracted from plants of the species hibiscus cannabinus and Hibiuscus
sabdariffavar altissima and the fibre known as sunnhemp extracted from plants
of the species Crotalaria Juncea whether baled or otherwise. |
|
79. |
Cotton,
that is to say, all kinds of cotton (indigenous or imported) in all its
unmanufactured state, whether ginned or unginned, baled, pressed or otherwise
but not including cotton waste. |
|
80. |
Hides
and Skins, Tanned or Un-tanned |
|
81. |
Crude
oil, that is to say, crude petroleum oils and crude oils obtained from
bituminous minerals (such as shale, calcareous rock sand), whatever their
composition whether obtained from normal or condensation oil deposits or by
the destructive distillation of bituminous minerals and whether or not
subjected to all or any of the following processes (1) decantation (2) de-salting (3) dehydration (4) stabilization in order to normalize the
vapour pressure (5) elimination of very light fractions
with a view to returning them to the
oil-deposits in order to improve the
drainage and maintain the pressure (6) the addition of only those hydrocarbons
previously recovered by
physical methods during the course of the above mentioned process (7) any other minor process including
addition of pour point depressants or flow improvers) which does not change the essential character of the
substance |
|
82. |
All
kinds of Pulses and Dhalls |
|
83. |
Wheat (Triticum vulgare T., compacturn,
T. sphaerococum, T. durum, T. aestivurn, L.T. dicoccum) |
|
84. |
Paddy
(Oryza sativa Q |
|
85. |
Rice
(Oryza sativa Q |
|
86. |
P.V.C.
cloth, Waterproof cloth, Tarpaulin and Rexine |
|
87. |
Oil
cakes and Deoiled cakes |
|
88. |
"Drugs
& Medicines", whether patent or proprietory, as defined in section 3
of the Drugs and Cosmetics Act, 1940 (Central Act 23 of 1940), but not
including- |
|
|
(a) medicated goods; |
|
|
(b) products capable of being used as
cosmetics and toilet preparations
including tooth-paste, tooth-powders, cosmetics,
toilet articles and soaps; |
|
|
(c)
mosquito repellants in any form. |
|
89. |
Veterinary
Medicines including Poultry Feed supplements |
|
90. |
All
kinds of packing material including Hessian cloth and jute twine but
excluding storage tanks made of any materials. |
[Refer sub‑section
(3) of section 4]
GOODS TAXABLE AT STANDARD RATE (RNR) OF 12.501,
All goods other than those specified in Schedules I, III, IV and VI.
[Refer sub‑section
(5) of section 4]
|
Item No. |
Description |
Point of
levy |
Rate of
tax |
|
|
All
liquors, bottled and packed as per the provisions of the A.P. Excise Act,
1968 (Including imported liquor) but excluding toddy and arrack: |
|
|
|
|
(a)
Where cost of such liquor is more than Rs. 700/- per case; |
At the
point of first sale in State |
9"0 |
|
|
(b)
Where cost of such liquor is Rs. 700/- or below per case |
All the
point of first in the State |
70% |
|
2. |
Petrol |
At the
point of first sale in the State |
32.55% |
|
3. |
Aviation
motor spirit and any other motor spirit |
At the
point of first sale in the State |
32.55% |
|
4. |
Aviation
turbine fuel |
At the
point of first sale in the State |
32.55% |
|
5. |
Diesel
Oil |
At the
point of first sale in the State |
21.33% |
Explanation
I: For the purpose of item (1) when any distillery or brewery or any dealer
sells liquor to the Andhra Pradesh Beverages Corporation Limited, or Canteen
Stores Department, the sale by the Andhra Pradesh Beverages Corporation Limited
or Canteen Stores Department shall be deemed to be the first sale.
Explanation
II: For the purpose of item (1) sale of liquor by any distillery or brewery or
any dealer to Andhra Pradesh Beverages Corporation Limited or Canteen Stores
Department shall be exempt from tax under the Act.
Explanation
III: For the purpose of item (1), a case means 12 numbers of 1000ml; 12 numbers
of 750ml; 24 numbers of 375ml; 48 numbers of 150ml; 90 numbers of 100ml bottles
of IML/Wine and 12 numbers of bottles of Beer.
Explanation
IV: For the purpose of items 2,3,4 and 5, a sale by one oil company to another
oil company shall not be deemed to be the first sale in the State. Accordingly
any sale by one oil company to any other person (not being an oil company)
shall be deemed to be the first sale in the State.
Note: The expression 'oil company' in this
Explanation means:
(a) Hindustan
Petroleum Corporation Limited
(b) Indian Oil Corporation Limited
(c) Bharat Petroleum Corporation Limited
(d) Indo‑Burma Petroleum Company
Limited
(e) Chennai Petroleum Corporation Limited
Reliance Industries
(g)
Reliance Petro Marketing Private Ltd.
(h)
Reliance Petroleum Private Ltd.
(i) Oil and Natural Gas Commission Such
other oil company as the Government may, from time to time, by notification in
the Gazette specify in this behalf.