Andhra Pradesh General Sales Tax Act, 1957

{
    "id": 14508,
    "slug": "andhra-pradesh-general-sales-tax-act-1957",
    "title": "Andhra Pradesh General Sales Tax Act, 1957",
    "short_title": "Andhra Pradesh General Sales Tax Act, 1957",
    "act_number": "(Act No. 6 of 1957)",
    "act_year": 1957,
    "act_type": "STATE",
    "location": "Andhra Pradesh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Andhra Pradesh General Sales Tax Act, 1957",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "Object & Reasons 6\nStatement of Objects and Reasons - (Act No. 19 of 2000).\nStatement of Objects and Reasons - (Act 30 of 2001).\nStatement of Objects and Reasons - (Act No. 3 of 2002).\nStatement of Objects and Reasons - (Act No. 11 of 2002).\nStatement of Objects and Reasons - (Act No. 25 of 2002).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Appellate Deputy Commissioner\" means any person appointed to be an Appellate Deputy Commissioner of Commercial Taxes under Section 4;\n(aa) \"Appellate Tribunal\" means the Tribunal appointed under Section 3;\n(aaa) \"Additional Commissioner\" means any person appointed to be an Additional Commissioner of Commercial Taxes under Section 4.\n(b) \"Assessing authority\" means any person authorised by the State Government or by any other authority empowered by them in this behalf, to make any assessment in such area or areas or the whole of the State of Andhra Pradesh under this Act;\n(bb) \"Assistant Commissioner\" means any person appointed to be an Assistant Commissioner of Commercial Taxes under Section 4;\n(bbb) \"Business\" includes-\n(i) 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; and\n(ii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; and\n(iii) any transaction in connection with or incidental or ancillary to the commencement or closure of such trade, commerce, manufacture, adventure or concern;\n(i) the activities of raising of manmade forests or rearing of seedlings or plants shall be deemed to be business;\n(ii) any transaction of sale or purchase of capital assets pertaining to such trade, commerce, manufacture, adventure or concern shall be deemed to be business and the expression \"capital assets\" shall have the same meaning as assigned to it in the Income Tax Act, 1961.\n(c) \"Casual trader\" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business involving the buying, selling, supplying or distributing of goods in the State whether for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration;\n(c-1) \"Special Appellate Tribunal\" means the Andhra Pradesh Sales Tax Special Appellate Tribunal constituted under Section 21A in pursuance of Article 323-B of the Constitution of India.\n(d) \"Commercial Tax Officer\" means any person appointed to be a Commercial Tax Officer under Section 4.\n(dd) \"Commissioner\" means any person appointed to be a Commissioner of Commercial Taxes under Section 4;\n(e) \"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. -\n(i) local authority, a company, a Hindu undivided family or any society (including a co operative society), club, firm or association which carries on such business;\n(ii) a society (including a cooperative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;\n(iii) a casual trader, as herein before defined;\n(iii)(a) any person, who may, in the course of business of running a restaurant or an eating house or a hotel (by whatever name called). 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);\n(iii)(b) 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;\n(iv) 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 or principals;\n(i) a mercantile agent as defined in the Indian Sale of Goods Act, 1930 (Central Act III of 1930); or\n(ii) an agent for handling goods or documents of title relating to goods, or\n(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 this Act.\n(a) The Port Trust;\n(b) Municipal Corporation, and Municipal Councils, and other local authorities;\n(c) Railway administration as defined under the Indian Railways Act, 1890;\n(d) Shipping, transport and construction companies;\n(e) Air transport companies and airlines;\n(f) Transporters, holding permits for transport vehicles granted under the Motor Vehicles Act, 1988 which are used or adopted to be used for hire;\n(g) The Andhra Pradesh State Road Transport Corporation;\n(h) Customs Department of the Government of India administering the Customs Act, 1962;\n(i) Insurance and Financial Corporations or Companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934;\n(j) Advertising Agencies;\n(k) 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.\n(f) \"Declared Goods\" means goods declared under section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) to be of Special importance in inter State trade or commerce;\n(f-1) \"Deputy Commercial Tax Officer\" means any person appointed to be a Deputy Commercial Tax Officer under section 4 ;\n(g) \"Deputy Commissioner\" means any person appointed to be a Deputy Commissioner of Commercial Taxes under Section 4;\n(gg) \"fair market price\" means the price that the goods would ordinarily fetch on sale in the open market on the date of sale of such goods.\n(h) \"Goods\" means all kinds of movable property other than 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 and also includes motor spirit;\n(h-1) \"Goods vehicle\" means any motor vehicle constructed or adapted for the 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;\n(h-2) \"Joint Commissioner\" means any person appointed to be a joint Commissioner of Commercial Taxes under section 4;\n(i) Licence means a licence granted or renewed under this Act;\n(i-1) \"Miller\" means a person who engages himself in milling operations in any rice mill, oil mill, dhall mill, saw mill, ginning mill or a decorticating mill and includes a person who, or the authority which has the ultimate control over the affairs of the rice mill, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent.\n(j) \"Notification\" means a notification published in the Andhra Pradesh Gazette;\n(j-1) \"Petrol\" means dangerous petroleum as defined in the Petroleum Act, 1934;\n(k) \"Place of business\" means any place where a dealer purchases or sells goods and includes -\n(i) any ware-house, godown or other place where a dealer stores or process his goods;\n(ii) any place where a dealer produces or manufactures goods;\n(iii) any place where a dealer keeps his books of accounts;\n(iv) in case where a dealer carries on business through an agent (by whatever name called) the place of business of such agent.\n(kk) \"Principal place of business\" means-\n(i) in the case of manufacturing or processing units the place of manufacture or processing;\n(ii) in the case of manufacturing or processing units with more than one factory, the place where the main factory or processing unit is located;\n(iii) in the case of trading units the place from which the dealer carries on his main business.\n(l) \"Prescribed\" means prescribed by rules made under this Act;\n(m) \"Registered dealer\" means a dealer registered under this Act;\n(mm) \"Retail Dealer\" means any dealer whose total turnover in a year does not exceed rupees ten lakhs and whose total turnover comprises sales of goods to persons, who purchase the goods for their own use but not for resale, and to other dealers only for effecting accommodation sales in the relevant assessment year.\n(mmm) \"Accommodation Sales\" means sale of goods effected by a dealer which are not in stock held by that dealer as on the date of sale, but which are obtained by him from any other registered dealer specially to accommodate a particular customer and the sale is effected by the said dealer without making any profit out of that transaction.\n(n) \"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.\n(i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and\n(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.\n(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\n(1) when the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser, or\n(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...\n(i) to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate;or\n(ii) to have purchased the goods at one rate and to have passed them on to his principal at another rate; or\n(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\n(iv) to have acted for a fictitious or non-existent principal;\n(o) \"Schedule\" means a Schedule appended to this Act;\n(p) \"State\" means the State of Andhra Pradesh;\n(q) \"tax\" means a tax on the sale or purchase of goods payable under this Act and includes,\n(i) 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;\n(ii) 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;\n(iii) a tax on the delivery of goods on hire purchase or any system of payment by instalments;\n(iv) 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;\n(v) 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; or\n(vi) 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;)\n(r) \"Total turnover\" means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax: including the turnover of purchases or sales in the course of inter State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India;\n(s) \"Turnover\" means-\n(i) the total amount set out in the bill of sale excluding the amount collected towards the tax or the tax due under the Act whichever is less;\n(ii) the total amount of consideration for the sale or purchase of goods excluding tax due under the Act as may be determined by the assessing authority, if the bill of sale does not set out correctly the amount for which the goods are sold; or\n(iii) if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a dealer either 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,\n(a) the value of any goods as determined by the assessing authority\n(i) to have been used or supplied by the dealer in the course of execution of the works contract.\n(ii) to have been delivered by the dealer on hire purchase or any other system of payment by instalments;\n(iii) 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;\n(b) 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;\n(c) any other sum charged by the dealer, whatever be the description, name or object thereof; and\n(d) the aggregate of amounts charged under Section 5 C or realisable under Section 5 E\n(i) 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 turnover.\n(ii) Where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer the sale in respect of such goods shall be included in the turnover of the latter dealer, but not in that of the former.\n(iv) Where a dealer being a registered trade mark holder or registered trade mark user so arranges that not less than three fourths of his sales of goods with such trade mark in the state are through a related per person, the price at which the related person sells such goods in the state shall be deemed to be the consideration received by the dealer.\n(t) \"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, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.\n(u) \"Year\" means the twelve months ending on the 31st day of March.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Appellate Tribunal.",
            "chapter": null,
            "content": "(i) by a Bench consisting of all the members of the Appellate Tribunal, or\n(ii) by a Bench consisting of two members constituted by the Chairman, or\n(iii) by a Bench consisting of the Chairman and other member as constituted by the Chairman, or\n(iii-a) by a Bench consisting of the other two members in case the Chairman is absent on leave or transfer or in case of the office of the Chairman is vacant otherwise;\n(iv) by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed (rupees five lakhs):\n(b) Where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points, such point or points shall be decided in accordance with the opinion of the majority.\n(c) Where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members.\n(d) If any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairmen is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.\n(b) Where the members of the additional Bench are equally divided in opinion as to the decision to be given on any point or points, they shall state the point or points on which they differ and make a reference to the Chairman who shall thereupon hear the point or points himself and such point or points shall be decided according to the opinion of the majority of the Chairman and the members of the Bench who heard the case.\n(c) The regulations made under sub section (4) shall apply to the Bench constituted under this sub section.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Appointment of Commissioner of Commercial Taxes, Additional Commissioner of Commercial Taxes, Joint Commissioner 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.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "4A",
            "title": "4A. Powers of subordinate officers to be exercised by higher authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "5",
            "title": "5. Levy of tax on sales or purchases of goods.",
            "chapter": null,
            "content": "(i) in respect of the same transaction, the buyer or the seller but not both, as determined by such rules as may be prescribed, shall be taxed.\n(ii) where a dealer has been taxed in respect of the purchase of any goods, in accordance with the rules referred to in clause (i) of this proviso, he shall not be taxed again in respect of any sale of such goods effected by him.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "5A",
            "title": "5A. Levy of tax on turnover.",
            "chapter": null,
            "content": "(i) sale or purchase of goods specified in Third Schedule;\n(ii) sale or purchase of goods specified in Fourth Schedule;\n(iii) sale or purchase of goods specified in Sixth Schedule;\n(iv) sale or purchase of goods in the course of inter-State trade or commerce;\n(v) sale or purchase of goods in the course of export out of the territory of India or sale or purchase in the course of import into the territory of India;\n(vi) sale or purchase of goods exempt from tax generally under sub-section (1) of Section 9 of the said Act.\n(vii) all amounts collected by way of tax under the provisions of the Central Sales Tax Act, 1956.\n(a) at the rate of two paise on every rupees in respect of petrol, diesel oils, aviation turbine fuel, engine oils, lubricating oils, greases, brake fluids, furance oil; and\n(b) one paise on every rupees in respects of all kinds of Motor Vehicles mentioned in item 1 in the First Schedule to the Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "5AA",
            "title": "5AA. Levy of tax on trade mark holder.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "5B",
            "title": "5B. Levy of concessional tax in respect of certain goods.",
            "chapter": null,
            "content": "(a) when a dealer sells any goods to another dealer for use by the latter as raw material, component part, sub-assembly part, intermediate part and packing material in the manufacture or processing of goods inside the State:\n(b) when a dealer sells to another dealer any goods other than those falling under Clause (a) which are notified by the Government from time to time for use by the latter in the manufacture or processing of the goods inside the State. The Government may also notify the goods which are not eligible for concessional rate of tax under this section:\n(i) not having his manufacturing unit within the State purchases any goods by furnishing a declaration under the proviso to sub section (1); or\n(ii) having his manufacturing unit within the State and having purchased goods by furnishing a declaration under the proviso to sub section (1) sells such goods contrary to such declaration, the assessing authority, may after giving such dealer a reasonable opportunity of being heard, by order in writing, impose upon him by way of penalty a sum which shall not be less than three times but which may extend to five times the amount of tax leviable on the sale of such goods so purchased.\n(i) an account of the receipt and issue of such declaration forms in the prescribed manner;\n(ii) a separate stock account for each of the goods purchased by him showing such particulars as may be prescribed.\n(b) if any dealer, fails to maintain true and complete accounts in accordance with clause (a) and the rules made thereunder, the assessing authority may, after giving such dealer a reasonable opportunity of being heard, by order in writing -\n(i) disentitle such dealer from making use of any declaration forms prescribed under the proviso to sub section (1) and require him to surrender forthwith the declaration forms already issued to him, if any, and\n(ii) impose upon him by way of penalty a sum which shall not be less than three times but which may extend to five times the amount of tax leviable on the turnover of the goods purchased by him on the basis of the declaration forms furnished by him under the proviso to sub section (1), upto the date of surrender by him of the unused forms;\n(c) If any dealer, in respect of whom an order has been passed under clause (b) of this sub section pays the penalty and complies with such conditions as the assessing authority may deem fit to impose in this behalf, the assessing authority may in his discretion permit such dealer to obtain the prescribed declaration forms afresh and make use of the same for the purchase of goods in the State at the concessional rate of tax.\n(i) The words \"raw material\" means any material from which another product can be mde through the process of manufacture either by itself or in combination with other raw materials:\n(ii) the words \"component part\", \"sub assembly part\" and \"intermediate part\" mean the article which forms an indentifiable constituent of the finished product and which along with other goods make up the finished product\".",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "5C",
            "title": "5C. Tax in respect of supply of articles of food or drink in restaurants or catering houses or hotels.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "5D",
            "title": "5D. Assessment and Re assessment in certain cases.",
            "chapter": null,
            "content": "(a) any dealer running a restaurant or any eating house or hotel (by whatever name called) in the course of business at any time on or after the 7th day of September, 1978 and before the 2nd February, 1983 or\n(b) any dealer running an establishment not being a restaurant or an eating house or a hotel (by whatever name called) at any time on or after the 4th day of January, 1972 and before the 2nd February, 1983. on his turnover relating to the supply of food or any other article for human consumption or any drink (whether or not intoxicating) in accordance with the principal Act as amended by the Andhra Pradesh General Sales Tax (Amendment) Act, 1985",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "5E",
            "title": "5E. Tax on the amount realised in respect of any right to use goods.",
            "chapter": null,
            "content": "(a) Every dealer who transfers the right to use any goods 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 realised or realisable by him by way of payment in cash or otherwise on such transfer or transfers of the right to use such goods from the lessee or licensee, pay a tax at the rate of eight paise on every rupee of the aggregate of such amount realised or realisable by him during the year.\n(b) the transfer of right to use any such goods entered into by any dealer, shall be deemed to have taken place in this State whenever the goods are used within the State, irrespective of the place where the agreement whether written or oral for such transfer of right is made. Provided that no such tax shall be levied if the total turnover of the dealer including such aggregate is less than rupees two lakhs.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "5F",
            "title": "5F. Levy of tax on transfer of property in goods involved in the execution of works contract.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "5F",
            "title": "5G. Composition of tax payable under Section 5F.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "5H",
            "title": "5H. Deduction of tax at Source.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "6",
            "title": "6. Tax in respect of declared goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "6A",
            "title": "6A. Levy of tax on turnover relating to purchase of certain goods.",
            "chapter": null,
            "content": "(i) purchases any goods (the sale or purchase of which is liable to tax under this Act) from a registered dealer in circumstances in which no tax is payable under section 5 or under section 6, as the case may be, or.\n(ii) purchases any goods (the sale or purchase of which is liable to tax under this Act) from a person other than a registered dealer, and\n(a) consumes such goods in the manufacture of other goods for sale or consumes them otherwise, or:\n(b) disposes of such goods in any manner other than by way of sale in the State or.\n(c) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter State trade or commerce, shall pay tax on the turnover relating to purchase aforesaid at the same rate at which but for the existence of the aforementioned circumstances, the tax would have been leviable on such goods under Section 5 or Section 6.\n6B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "6C",
            "title": "6C. Levy of tax on packing material.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "7",
            "title": "7. Stage of levy of taxes in respect of imported and exported goods.",
            "chapter": null,
            "content": "(a) in the case of goods imported into the State either from outside the territory of India or from any other State in India, be deemed to commence at the stage of the sale or purchase effected immediately after the import of such goods.\n(b) in the case of goods exported out of the State to anyplace outside the territory of India or to any other State in India, be deemed to conclude at the stage of sale or purchase effected immediately before the export of such goods.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "7A",
            "title": "7A. Burden of proof and liability of the dealer to pay tax and penalty.",
            "chapter": null,
            "content": "(i) in the case of first such detection, three times the tax due in respect of such transaction; and\n(ii) in the case of a second or subsequent detection, five times the tax due in respect of such transaction:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "8",
            "title": "8. Exemption from tax in respect of certain goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "9",
            "title": "9. Power of State Government to notify exemptions and reductions of tax or interest.",
            "chapter": null,
            "content": "(i) on the sale or purchase of any specified class of goods, at all points or at any specified point or points in series of sales or purchases by successive dealers;or\n(ii) by any specified class of persons, in regard to the whole or any part of their turnover.\n(a) may extend to the whole of the State or to any specified area or areas therein;\n(b) may be subject to such restrictions and conditions as may be specified in the notification, including conditions as to licences and licence fees.\n10.\n11.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "12",
            "title": "12. Registration of Dealers.",
            "chapter": null,
            "content": "(a) carrying on business in all or any of the goods mentioned in the First, Second, Third, Fifth and sixth Schedules;\n(b) carrying on or executing any works contracts:\n(c) who transfers 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;\n(d) registered under sub section (3) of section 7 of the Central Sales Tax Act, 1956;\n(e) residing outside the State, but carrying on business in this State;\n(f) every agent of non resident dealer;\n(g) 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 distributing or delivering the goods on behalf of any principal: shall get himself registered under this Act irrespective of the quantum of his turnover.\n(i) dies, or\n(ii) transfers or otherwise disposes of his business in whole or in part, or\n(iii) effects any change in the ownership of his business; in consequence of which he is succeeded in the business or part thereof by any other person such successor in business shall unless he already holds a certificate of registration get himself registered under this Act.\n(a) for realising any amount of tax or penalty or interest or other dues payable by the dealer;\n(b) if the dealer is found to have misused any of the forms referred to in sub sections (7) and (10) or to have failed to keep them in proper custody.\n12A.\n12B.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "13",
            "title": "13. Submission of return of turnover by dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "13A",
            "title": "13A. Penalty for failure to submit returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "13B",
            "title": "13B. Submission of returns by Banks.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "13C",
            "title": "13C. Issue of Bills.",
            "chapter": null,
            "content": "(a) shall be of [Rs. 500/- (rupees five hundred)] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such lapse;\n(b) shall be of [Rs. 3,000/- (rupee three hundred)] or an amount calculated as a multiple of tax due on each such bill, subject to maximum of five times of the tax due whichever is higher for every one of such subsequent lapse;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "14",
            "title": "14. Assessment of tax.",
            "chapter": null,
            "content": "(i) fails to submit return before the date prescribed in that behalf, or\n(ii) produces the accounts, registers and other documents after inspection or\n(iii) submits a return subsequent to the date of inspection, the assessing authority may, at any time within a period of six years from the expiry of the year to which assessment relates, after issuing a notice to the dealer and after such enquiry as he considers necessary, assess to the best of his judgment, the amount of tax due from the dealer on his turnover for that year, and may direct the dealer to pay in addition to the tax so assessed penalty as specified in sub section (8).\n(a) determine to the best of his judgment the turnover that has escaped assessment and assess the turnover so determined;\n(b) assess the correct amount of tax payable on the turnover that has been under assessed;\n(c) assess at the correct rate the turnover that has been assessed at a lower rate;\n(cc) assess the correct amount of tax payable, in case where any deduction or exemption has been wrongly allowed;\n(d) levy the licence fee after determining to the best of his judgment the turnover on which such fee is payable.\n(e) levy the registration fee that has escaped levy;\n(f) levy the correct amount of licence fee or registration fee in a case where such fee has been levied at a rate lower than the correct rate. In addition to the tax assessed or fee levied under this sub section, the assessing authority may also direct the dealer to pay a penalty as specified in sub section (8)\n(a) the period between the date of issue of first notice by the assessing authority calling for production of accounts and statements and the date of actual production of such accounts and statements; and\n(b) the period between the date of issue of notice of assessment and the date of actual submission of reply or objections; shall be excluded in computing the period of four years or six years, as the case may be, specified in this section for the purpose of making the assessment.\n(a) shall not be less than three times but which may extend to five times the tax or the fee due in a case where the assessing authority is satisfied that the failure of the dealer to disclose the whole or part of the turnover or any other particulars correctly, or to submit the return before the prescribed date, was wilful; and\n(b) shall not exceed one half of the tax or the fee due in a case where such failure was not wilful;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "14A",
            "title": "14A. Assessment in cases of price variations.",
            "chapter": null,
            "content": "(a) if a dealer receives in any year any amount due to price variations which would have been included in his turnover for any previous year if it has been received by him in that year, he shall within thirty days from the end of the year in which such amount is received submit a return in such form as may be prescribed to the assessing authority and thereupon the assessing authority shall proceed to assess the tax payable on such amount;\n(b) If the assessing authority is satisfied that any return submitted under clause (a) is correct and complete, he shall assess the amount of tax payable by the dealer on the basis thereof, but if such return appears to him to be incorrect or incomplete, he shall after giving the dealer an opportunity of proving the correctness and completeness of the return submitted by him and after making such inquiry as he considers necessary and taking into account all relevant materials gathered by him, assess to the best of his judgment, the amount of tax due from the dealer. An assessment under this clause, shall be made only within a period of three years from the expiry of the period within which such return ought to have been submitted; and\n(c) if no return is submitted by the dealer under clause (a) within the period of thirty days aforesaid, the assessing authority may at any time within a period of six years from the expiry of the period within which such return ought to have been submitted after issuing a notice to the dealer and after making such inquiry as he considers necessary, assess to the best of his judgment the amount of tax due from the dealer on the amount referred to in clause (a).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "14B",
            "title": "14B. Assessment of sales shown in accounts at low prices.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "14C",
            "title": "14C. Special provision to pay tax on total turnover.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "14D",
            "title": "14D. Self Assessment.",
            "chapter": null,
            "content": "(i) where the return filed by the dealer under sub section (1) does not appear to be correct and complete; or the dealer has not paid the tax due under sub section (1) in full; or\n(ii) where the increase in net taxable turnover during assessment year is less than such percentage as may be prescribed when compared to that of preceding year; or\n(iii) where in any one of the preceding two years the total turnover of a dealer exceeds rupees twenty five lakhs; or\n(iv) where a dealer is in arrears of tax to the Government;or\n(v) where on inspection of the business premises of a dealer or otherwise there is reason to believe that the dealer has suppressed a part or whole of the turnover of his business or that the dealer is evading payment of tax; or\n(vi) where in any one of the preceding two years, any proceedings are pending or action was taken under Section 14 (4) or Section 14 (8) of the Act; or\n(vii) where the dealer fails to furnish the details of usage of statutory forms like Way Bills, C Forms, F Forms, H Forms and G Forms during the relevant year.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "14E",
            "title": "14E. Self assessment of dealers with a turnover less than rupees ten lakhs.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "15",
            "title": "15. Provisional assessment of tax.",
            "chapter": null,
            "content": "(a) an amount equal to thirty per cent (30%) of the tax where the dealer has charged the tax from the purchaser; and\n(b) in any other case, an amount equivalent to twenty per cent (20%) of the amount of tax:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "15A",
            "title": "15A. Assessment of tax on Casual Traders.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "15B",
            "title": "15B. Discontinuance of business or dissolution.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "16",
            "title": "16. Payment of tax and other dues payable under the Act.",
            "chapter": null,
            "content": "(b) in every case where extension of time for such payment is allowed or where such payment in instalments is permitted, the dealer shall pay, in addition to such tax, penalty, instalment or other amount, interest at the rate of one rupee and fifty paise for every one hundred rupees or part thereof for each month or part thereof, from the date specified for its payment for the period so extended or on the instalments so permitted.\n(i) within 30 days of delay .. at the rate of 18% of the tax due.\n(ii) above 30 days but below 90 days of delay .. at the rate of 24% of the tax due.\n(iii) above 90 days but below 365 days of delay .. at the rate of 30% of the tax due.\n(iv) for delay exceeding one year .. at the flat rate of 36% of the tax due per annum\n(b) If any dealer fails to pay tax along with the return due to be filed him, interest calculated at the rates mentioned in sub-clause (a) of this sub-section shall be levied for the period of delay commencing from the date on which the return is due to be filed by that dealer to the assessing authority;\n(c) The dealer shall calculate the interest at the rates mentioned above for the period of delay and shall remit it along with the tax due to be paid by him;\n(d) If any new dealer fails to file a return he shall be liable to pay interest on the amount of tax due or as assessed by the assessing authority for the period of delay commencing from the date on which the return is due to be filed by him.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "16A",
            "title": "16A. Liability in case of firms.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "16B",
            "title": "16B. Liability of directors of private company in liquidation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "16C",
            "title": "16C. Liability under this Act to be the first charge.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        },
        {
            "number": "17",
            "title": "17. Recovery of tax and other dues payable under the Act from persons from whom money is due to the dealer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "17A",
            "title": "17A. Transfers to defraud revenue void.",
            "chapter": null,
            "content": "(i) for adequate consideration and without notice of the pendency of such proceeding under this Act or, as the case may be, without notice of such tax or other sum payable by the dealer; or\n(ii) with the previous permission of the assessing authority.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 41
        },
        {
            "number": "17B",
            "title": "17B. Provisional attachment of property to protect revenue in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 42
        },
        {
            "number": "17C",
            "title": "17C. Special powers of Deputy Commissioner under the Revenue Recovery Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 43
        },
        {
            "number": "18",
            "title": "18. Recovery of tax where business of a dealer is transferred.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 44
        },
        {
            "number": "19",
            "title": "19. Appeals.",
            "chapter": null,
            "content": "(a) confirm, reduce, enhance or annul the assessment or the penalty, or both; or\n(b) set aside the assessment or penalty, or both, and direct the assessing authority to pass a fresh order after such further enquiry as may be directed; or\n(c) pass such other orders as it may think fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 45
        },
        {
            "number": "20",
            "title": "20. Revision by (Commissioner of Commercial Taxes) and other prescribed authorities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 46
        },
        {
            "number": "21",
            "title": "21. Appeal to the Appellate Tribunal.",
            "chapter": null,
            "content": "(a) by any prescribed authority on appeal under Section 19, or\n(b) by a Additional Commissioner or joint Commissioner or Deputy Commissioner suo motu under sub section (4-C) of Section 14 or under sub section (2) of section 20, may appeal to the Appellate Tribunal within sixty days from the date on which the order or proceeding was served on him.\n(i) confirm, reduce, enhance or annul the assessment or the penalty or both; or\n(ii) set aside the assessment or the penalty, or both, and direct the assessing authority to pass a fresh order after such further inquiry as may be directed; or\n(iii) pass such other orders as it may think fit;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 47
        },
        {
            "number": "323-B",
            "title": "21A. Constitution of Special Appellate Tribunal under Article 323-B of the Constitution of India in regard to sales tax matters.",
            "chapter": null,
            "content": "(a) as chairman unless he is or has been a judge of a High Court;\n(b) as Vice-Chairman unless he,-\n(i) is a serving or retired Secretary to Government with special knowledge and experience in law or commercial taxes matters for a period of at least one year; or\n(ii) is or has been the Commissioner of Commercial Taxes for a period of atleast one year;\n(c) as Member unless he,-\n(i) is or has been a member of the Appellate Tribunal for a period of atleast one year by virtue of being an officer of the Commercial Taxes Department; or\n(ii) is or has been a Joint Commissioner of Commercial Taxes, with experience for a period of atleast one year on the legal side in connection with the making of laws and framing of rules of the Commercial Taxes Department.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 48
        },
        {
            "number": "21B",
            "title": "21B. Terms and conditions of Chairman, Vice-Chairman and member.",
            "chapter": null,
            "content": "(b) The Government may regulate the procedure for the investigation and proof of the misbehaviour or incapacity of the Chairman, Vice-Chairman or the Member in such manner as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 49
        },
        {
            "number": "21C",
            "title": "21C. Powers of the Special Appellate Tribunal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "21D",
            "title": "21D. Procedure of the Appellate Tribunal.",
            "chapter": null,
            "content": "(i) by a Bench consisting of Chairman, Vice-Chairman and the Member ; or\n(ii) by a Bench consisting of the Vice-Chairman and the Member constituted by the Chairman and the Member constituted by the Chairman; or\n(iii) by a Single Member in such cases as the Chairman may deem fit.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 51
        },
        {
            "number": "21E",
            "title": "21E. Bar of jurisdiction of all Courts except the Supreme Court.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 52
        },
        {
            "number": "21F",
            "title": "21F. Bar of writ in High Court.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 53
        },
        {
            "number": "22",
            "title": "22. Revision by Special Appellate Tribunal.",
            "chapter": null,
            "content": "(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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 54
        },
        {
            "number": "23",
            "title": "23. Appeal to Special Appellate Tribunal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 55
        },
        {
            "number": "24",
            "title": "24. Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 56
        },
        {
            "number": "24A",
            "title": "24A. Limitation in respect of certain assessments or re-assessments orders.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 57
        },
        {
            "number": "25",
            "title": "25. Maintenance of true and correct accounts and records by dealers, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 58
        },
        {
            "number": "26",
            "title": "26. Possession and submission of certain records by owners, etc. of boats.",
            "chapter": null,
            "content": "(i) bill of sale or delivery note.\n(ii) log book, and\n(iii) 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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 59
        },
        {
            "number": "27",
            "title": "27. Possession and submission of certain records by owners, etc. of goods vehicles.",
            "chapter": null,
            "content": "(i) bill of sale or delivery note,\n(ii) goods vehicle record or trip sheet, and\n(iii) such other documents as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "28",
            "title": "28. Powers to order production of accounts and powers of entry, Inspection, etc.",
            "chapter": null,
            "content": "(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;\n(b) search any person (other than a 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.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 61
        },
        {
            "number": "28A",
            "title": "28A. Acquisition of the goods.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 62
        },
        {
            "number": "29",
            "title": "29. Establishment of check post or barrier and inspection of goods while in transit.",
            "chapter": null,
            "content": "(a) whether such tax has been paid; or\n(b) whether the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, been properly accounted for in the bills of sale, or delivery notes or such other documents as may be prescribed.\n(a)(i) that the tax, if any payable under this Act in respect of the sale or purchase of the goods carried, has been paid; or\n(ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, 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 boat with the goods carried; of\n(b)(i) that the tax, if any, payable under this Act in respect of the sale or purchase of the goods carried has not been paid; or\n(ii) that the sale or purchase of the goods carried has, for the purpose of payment of tax under this Act, 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 boat (1) to pay such tax, or (ii) to furnish security for an amount equal to five times the amount of tax payable) in such fom and in such manner and to such authority as may be prescribed, on behalf of the person liable to pay such tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 63
        },
        {
            "number": "29A",
            "title": "29A. Power to inspect goods delivered to a carrier or bailee.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 64
        },
        {
            "number": "29B",
            "title": "29B. Transit of goods by road through the State and issue of transit pass.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 65
        },
        {
            "number": "30",
            "title": "30. Offences and penalties.",
            "chapter": null,
            "content": "(a) fails to pay within the time allowed, any tax assessed on him or any penalty levied, or any fee due from him, under this Act; or\n(b) being a person obliged to register himself as a dealer under this Act, does not get himself so registered; or\n(c) wilfully acts in contravention of the provisions of this Act or the rules made thereunder shall on conviction be liable to be punished with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.\n(a) wilfully submits an untrue return or fails to submit a return as required by the provisions of this Act, or the rules made thereunder;\n(b) fraudulently evades the payment of any tax, fee or other amount, not exceeding rupees one lakh, due from him under this Act;\n(c) knowingly produces incorrect or false accounts, registers or other documents or furnishes incorrect or false information in any proceedings under this Act;\n(d) wilfully fails to issue a bill or cash memorandum in respect of a sale as prescribed under any provision of this Act; or\n(e) prevents inspection or examination or wilfully fails to produce documents or to give information as required by Section 28; shall on conviction be liable to be published if it is a first offence, with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees and if it is a second offence with simple imprisonment which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees; and if it is third or subsequent offence or an offence falling under Clause (b) involving an amount exceeding rupees one lakh with simple imprisonment which shall not be less than three months but which may extend to one year and with fine which shall not be less than five hundred rupees but which may extend to two thousand rupees.\n(b) The owner of the boat or the goods vehicle, if he was not incharge of the boat or goods vehicle at the time of the commission of an offence under Clause (a), shall also be liable to be punished with the punishment provided for the offence under Clause (a) unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 66
        },
        {
            "number": "30A",
            "title": "30A. Imposition of penalty for failure to keep and maintain true and correct accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 67
        },
        {
            "number": "30B",
            "title": "30B. Prohibition against collection of tax in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 68
        },
        {
            "number": "30C",
            "title": "30C. Imposition of penalty for contravening certain provisions.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 69
        },
        {
            "number": "30D",
            "title": "30D. Penalty for abettors.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "31",
            "title": "31. Cognizance of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 71
        },
        {
            "number": "32",
            "title": "32. Composition of offences.",
            "chapter": null,
            "content": "(a) where the offence consists of the failure to pay or the evasion of any tax, recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding three thousand rupees or double the amount of the tax recoverable, whichever is greater, and\n(b) in other cases a sum of money not exceeding three thousand rupees.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 72
        },
        {
            "number": "33",
            "title": "33. Refunds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 73
        },
        {
            "number": "33A",
            "title": "33A. Form of claim for refund and limitation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 74
        },
        {
            "number": "33B",
            "title": "33B. Refund on appeal etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 75
        },
        {
            "number": "33BB",
            "title": "33BB. Non refund of tax in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 76
        },
        {
            "number": "33C",
            "title": "33C. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 77
        },
        {
            "number": "33D",
            "title": "33D. Correctness of assessment not to be questioned.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 78
        },
        {
            "number": "33E",
            "title": "33E. Interest on delayed refunds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 79
        },
        {
            "number": "33F",
            "title": "33F. Interest on refund where no claim need be made.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        },
        {
            "number": "34",
            "title": "34. Power to summon witnesses and production of documents.",
            "chapter": null,
            "content": "(a) to summoning and enforcing the attendance of any person and examining him on oath or affirmation and\n(b) compelling the production of any document.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 81
        },
        {
            "number": "34A",
            "title": "34A. Power to get information.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 82
        },
        {
            "number": "35",
            "title": "35. Appearance before any authority in proceedings.",
            "chapter": null,
            "content": "(a) by his relative or a person regularly employed by him, if such relative or person is duly authorised by him in writing in this behalf; or\n(b) by a legal practitioner; or\n(c) subject to such conditions as may be laid down by the rules in that regard by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 or by a person who was enrolled as a Sales Tax Practitioner by such authority on payment of such fees and possessing such qualification as may be prescribed, if such Accountant or Sales Tax Practitioner is duly authorised in writing in this behalf.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 83
        },
        {
            "number": "36",
            "title": "36. Bar of Jurisdiction of Courts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 84
        },
        {
            "number": "37",
            "title": "37. Protection of acts done in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 85
        },
        {
            "number": "38",
            "title": "38. Act not to apply to sales or purchases outside the State, in the course of import or export, etc.",
            "chapter": null,
            "content": "(i) outside the State; or\n(ii) in the course of the import of the goods into, or export of the goods out of the territory of India; or\n(iii) in the course of inter State trade or commerce.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 86
        },
        {
            "number": "38A",
            "title": "38A. Provision in the case of defective or irregular proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 87
        },
        {
            "number": "38AA",
            "title": "38AA. Rounding off of turnover.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 88
        },
        {
            "number": "38B",
            "title": "38B. Rounding of tax, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 89
        },
        {
            "number": "39",
            "title": "39. Power to make rules.",
            "chapter": null,
            "content": "(a) all matters expressly required or allowed by this Act to be prescribed;\n(aa) the manner of determination of the amount payable by the dealer in respect of :\n(i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;\n(ii) any delivery of goods on hire purchase or any system of payment by instalments;\n(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;\n(iv) any transfer of property in goods involved in lucky gift scheme.\n(b) the term of office, and the conditions of service, of the members of the Appellate Tribunal;\n(c) the issue of licences and permits to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of this Act;\n(d) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;\n(e) the administration of the check posts set up and barriers erected under this Act and the regulation of the work therein;\n(ee) the form of, and the particulars to be contained in, any declaration to be furnished under Sub section (1) of Section 5B, the authority from whom, and the fees subject to payment of which, the form of declaration may be obtained and the manner in which the declaration and the records relating thereto shall be kept and maintained;\n(f) the disposal of goods confiscated under this Act and of the proceeds thereof;\n(g) the issue of bills 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;\n(h) 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;\n(i) 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;\n(j) 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 this Act;\n(jj) the transfer of assessment cases from one assessing authority to another assessing authority, and of appeals from one appellate authority to another appellate authority, and the authorities by whom such transfer shall be ordered.\n(k) securing that returns furnished or accounts or documents produced, or evidence of any kind given under this Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;\n(l) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;\n(m) the circumstances in which and the extent to which, fees paid in pursuance of Section 21 may be refunded;\n(n) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;\n(o) the assessment and recovery of tax under this Act in respect of a business which is discontinued or the ownership of which has changed or in respect of a business of a deceased person;\n(p) the assessment and recovery of tax under this Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State;\n(q) the assessment and recovery of tax under this 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.\n(r) the taking of declarations of affidavits by a miller from a person who entrusts to him paddy for conversion into rice, the maintenance of such declarations, or affidavits and the returns to be submitted by the miller;\n(s) the taking of declarations, affidavits, invoices or bills by a retail dealer from a wholesale dealer from whom rice is purchased. the maintenance of such declarations, affidavits, invoices or bills, and the returns to be submitted by the retail dealer;\n(t) the maintenance of separate accounts by a wholesale dealer, in respect of his sales of rice to another wholesale dealer, a retail dealer or other persons\n(u) the taking of declarations or affidavits, by cotton ginning mills from persons who brought cotton for ginning and the maintenance of such declarations or affidavits and the registers showing the stock of cotton received, lint delivered and the balance of stock on hand.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 90
        },
        {
            "number": "40",
            "title": "40. Power to amend Schedules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 91
        },
        {
            "number": "41",
            "title": "41. Repeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 92
        },
        {
            "number": "42",
            "title": "42. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 93
        },
        {
            "number": "42A",
            "title": "42A. Instructions to Subordinate Officers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 94
        },
        {
            "number": "43",
            "title": "43. Non Implementation of penal provision on disclosure.",
            "chapter": null,
            "content": "(a) has prior to the detection by any officer of the Commercial Taxes Department, of the concealment of particulars of true and full turnover of his business, voluntarily and in good faith), made between the 1st January, 1987 and the 31st March, 1987;\n(b) has, on or before the 31st March, 1987 paid the tax on the full turnover, and\n(c) has cooperated in an enquiry if any, relating to the assessment of his turnover, the registering, assessing and revising authorities under this Act, shall not initiate any proceeding for imposition of a penalty or impose any penalty leviable under This Act, in respect of any assessment year including the assessment year 1986 87;\nSchedule 1\nGoods In Respect of Which Single Point Tax is Leviable Under Section 5\nGoods In Respect of Which Single Point Tax is Leviable Under Section 5\n[Omitted]\n[Omitted]\nSecond Schedule\nGoods In Respect of Which Single Point Purchase Tax is Leviable Under Section 5\nGoods In Respect of Which Single Point Purchase Tax is Leviable Under Section 5\nSl.No.\nSl.No.\nDescription of goods\nDescription of goods\nPoint of levy\nPoint of levy\nRate of tax\nRate of tax\n1.\nManganese including manganese ore and ferro\n\t\t\t\t\tmanganese\nAt the point of purchase by the last dealer who\n\t\t\t\t\tbuys in the State.\n4 Paise in the rupee\n2.\nIron ore\n-do-\n8 Paise in the rupee\n3.\nTurmeric\nAt the point of first purchase in the State.\n4 Paise in the rupee\n4.\nOmitted\n5.\nButter and Ghee other than that purchased from\n\t\t\t\t\tany organization registered under the Companies Act, 1956 or the\n\t\t\t\t\tAndhra Pradesh Co-operative Societies Act, 1964 including the\n\t\t\t\t\tCo-operative Societies Act of any other State or Union\n\t\t\t\t\tTerritory.\nAt the point of purchase by the last dealer who\n\t\t\t\t\tbuys in the State.\n8 Paise in the rupee\n6.\nMica\n-do-\n8 Paise in the rupee\n7.\nPalmyrah fibre and stalks\nAt the point of purchase by the last dealer who\n\t\t\t\t\tbuys in the State.\n8 Paise in the rupee\n8.\nOmitted\n9.\nCoriander when purchased within the State\nAt the point of first purchase in the State.\n4 Paise in the rupee\n10.\nCoconuts other than those falling under item 5\n\t\t\t\t\tof the Third Schedule.\nAt the point of last purchase in the State.\n8 Paise in the rupee\n11.\nOmitted\n12.\nCashewnut (with shell)\nAt the point of first purchase in the State.\n9 Paise in the rupee\n13.\nWattle bark and other barks\nAt the point of purchase by the last dealer who\n\t\t\t\t\tbuys in the State.\n8 paise in the rupee.\n14.\nTamarind when purchased within the State.\nAt the point of first purchase in the State.\n4 paise in the rupee.\n15.\nTamarind seed when purchased within the State.\n-do-\n8 paise in the rupee.\n16.\nChillies\n-do-\n4 paise in the rupee.\n17.\nPippalamodi or Pippalanalaka\n-do-\n8 paise in the rupee.\n18.\nBeedi leves\nAt the point of purchase by the last dealer who\n\t\t\t\t\tbuys in the State.\n9 paise in the rupee.\n19.\nPrawns, other than prawn seed mentioned in\n\t\t\t\t\tfirst schedule, lobsters, frogs and frog legs\nAt the point of first purchase in the State.\n8 paise in the rupee.\n20.\nTapioca\nAt the point of first purchase in the State.\n8 paise in the rupee.\n21.\nAzwan (vamu)\nAt the point of first purchase in the State.\n8 paise in the rupee.\nThird Schedule 3\nDeclared Goods In Respect Of Which A Single Point Tax Only Is Leviable Under Section 6\nDeclared Goods In Respect Of Which A Single Point Tax Only Is Leviable Under Section 6\nS.No\nS.No\nDescription of goods\nDescription of goods\nPoint of levy\nPoint of levy\nRate of tax\nRate of tax\n1.\nCoal including coke in all its forms, but\n\t\t\t\t\texcluding charcoal:\nProvided that during the period commencing on\n\t\t\t\t\tthe 23rd day of February, 1967 and ending with the 1st day of\n\t\t\t\t\tApril, 1973, the clause shall have effect subject to the\n\t\t\t\t\tmodification that the words \"but excluding charcoal\"\n\t\t\t\t\tshall be omitted.\nAt the point of first sale in the State\n4 Paise in the rupee\n2.\nIron and steel, that is to say:\n(i) Pig iron and cast iron including ingot,\n\t\t\t\t\tmoulds, and bottom plates,\n(ii) Steels semis (ingots), slabs, blooms and\n\t\t\t\t\tbillets of all qualities, shapes and sizes);\n(iii) Skelp bars, tin bars, sheet bars, nos\n\t\t\t\t\tbars and sleeper bars\n(iv) steel bars (rounds, rods, squares, flats,\n\t\t\t\t\toctagons and hexagons; plain and ribbed or twisted, in coil form\n\t\t\t\t\tas well as straight length);\n(v) steel structural’s (angles, joints,\n\t\t\t\t\tchannels, tees, sheet pilling sections, Z sections or any other\n\t\t\t\t\trolled sections).\n[At every point of sale in the State]\n4 paise in the rupee\n(vi) sheets, hoops, strips and skelp, both\n\t\t\t\t\tblack and galvanised, hot and cold rolled, plain and corrugated\n\t\t\t\t\tin all qualities, in straight lengths and in coil form as rolled\n\t\t\t\t\tand in revitted condition;\n(vii) plates, both plain and chequrered in all\n\t\t\t\t\tqualities;\n(viii) discs, rings, forgings and steel\n\t\t\t\t\tcastings;\n(ix) tool, alloy and special steels of any of\n\t\t\t\t\tthe above categories;\n(xi) steel tubes, both welded and seamless, of\n\t\t\t\t\tall diameters and lengths including tube fittings;\n(xii) tin-plates, both hot dipped and\n\t\t\t\t\telectrolytic and tin free plates;\n(xiii) fish plate bars, bearing plate bars,\n\t\t\t\t\tcrossing sleeper bars, fish plates, bearing plates, crossing\n\t\t\t\t\tsleepers and pressed steel sleepers, rails - heavy and light\n\t\t\t\t\tcrane rails;\n(xiv) wheels, tyres, axles and wheel sets;\n(xv) wire rods and wires rolled, drawn,\n\t\t\t\t\tgalvanised, aluminised, tinned or coated such as by copper;\n2-A\nIron and Steel scrap, that is to say -\n[At every point of sale in the State]\n4 paise in the rupee\n(i) Iron scrap, cast-iron scrap, runner scrap\n\t\t\t\t\tand iron skull scrap.\n(ii) Steel melting scrap in all forms including\n\t\t\t\t\tsteel skull, turnings and borings\n(iii) Defectives, rejects, cuttings or end\n\t\t\t\t\tpieces of any of the categories of Items (i) to (xv) of Entry 2.\n3.\nOil seeds, that is to say -\n(i) Seasmum or Til (Orientale)\n(ii) Soyabean (Glycine seja);\niii) Rape seed and mustard-\n(1) Toria (Brassica campestris vartoria)\n(2) Rai (Brassica Juncea);\n(3) Jamba Taramira (Eruca satiya);\n(4) Sarcon yellow and brown (brassica\n\t\t\t\t\tcompestris varsarson).\n(5) Banarasi Rai or True mustard (Brassica\n\t\t\t\t\tnigra);\n(iv)Linseed (linum usitatissimum);\n(v) Sunflower (Helianthus annus);\n(vi)Nigar seed (Guizotia abyssinica);\n(vii) Neem, vepa (Azadi rachta indica); At the\n\t\t\t\t\tpoint of first sale in the State 4 paise in the rupee\n(viii) Mahua, illupai, ippe, (Madhuca indica,\n\t\t\t\t\tM.Latifolia, Bassia, Latifolia and Madhuca Longifolia syn. M.\n\t\t\t\t\tLongifolia):\nix) Karanja, Pongam, Honga (pongamia pinnata\n\t\t\t\t\tsyn.P. Glabra);\n(x) Kusum (Schleichera Oleosa, syb. S.trijuga)\n(xi) Punna undi (Calophyllum, inophyllum);\n(xii) Kokum (Carcinia indica);\n(xiii) Sal (Shorea robusta);\n(xiv) Tung (Aleurite jordi and A.Montana);\n(xv) Red Palm (Elaeis guinenisis)\n(xvi) Safflower (corthanus tinctorius);\nbut excluding groundnut or peanut cotton seeds,\n\t\t\t\t\tcastor and coconut (i.e. copra excluding tender coconuts).\n4.\nCastor (Ricinus communis) At the point of last\n\t\t\t\t\tpurchase in the State.\n4 paise in the rupee\n5.\nCoconuts other than tender coconuts) cocos\n\t\t\t\t\tnucifera)\nAt the point of last purchase in the State\n4 paise in the rupee\n5A.\nCopra\nAt the point of last sale in the State\n4 paise in the rupee\n6.\nGroundnut or peanut, (Arachis hypogaea)\nWhen purchased by an oil miller other than a\n\t\t\t\t\tdecorticating miller in the State, at the point of purchase by\n\t\t\t\t\tsuch miller and in all other cases at the point of purchase by\n\t\t\t\t\tthe last daler who buys in the State.\n(6A)\nCotton seeds.\n(a) At the point of first sale in the State\n\t\t\t\t\tduring the period from 1st August, 1963 to the date of\n\t\t\t\t\tcommencement of the Andhra Pradesh General Sales Tax (Second\n\t\t\t\t\tAmendment) Act, 1966.\n1 paise in the rupee\n(b) At the point of first sale in the State.)\n4 paise in the rupee\n7.\nJute, that is to say, the fibre extracted from\n\t\t\t\t\tplants belonging to the species corchorus capsularis and\n\t\t\t\t\tcorchorus oiltorius and the fibre known as Mesta or Bimil\n\t\t\t\t\textracted from plants of the species hibiscus cannabinus and\n\t\t\t\t\tHibiscus sabdariffavar altissima and the fibre known as sunnhemp\n\t\t\t\t\textracted from plants of the species Crotalaria Juncea whether\n\t\t\t\t\tbaled or otherwise.\nAt the point of last purchase in the State\n4 paise in the rupee\n8.\nCotton, that is to say, all kinds of cotton\n\t\t\t\t\t(indigenous or imported) in all its unmanufactured State,\n\t\t\t\t\twhether ginned or unginned, baled, pressed or otherwise but not\n\t\t\t\t\tincluding cotton waste.\nWhen purchased by a spinning mill in the State\n\t\t\t\t\tat the point of purchase by the spinning mill and in all other\n\t\t\t\t\tcases at the point of purchase by the last dealer who buys it in\n\t\t\t\t\tthe State.\n- do -\n9.\nHides and skins.\n(a) Untanned hides and skins\nWhen purchased by a tanner in the State at the\n\t\t\t\t\tpoint of purchase by the tanner and in all other cases at the\n\t\t\t\t\tpoint of purchase by the last dealer who buys them in the State\n- do -\n(b) Tanned hides and skins (which were not\n\t\t\t\t\tsubjected to tax as untanned hides and skins)When purchased by a\n\t\t\t\t\tmanufacturer in the State at the point of purchase by the\n\t\t\t\t\tmanufacture and in all other cases at the point of purchase by\n\t\t\t\t\tthe last dealer who buys them in the State.\n4 paise in the rupee\n9A.\n(a) Untanned hides and skins when obtained from\n\t\t\t\t\tthe other States and sold in the same from or in the form of\n\t\t\t\t\ttanned hides and skins.\nAt the point of first sale in the State\n4 paise in the rupee\n(b) Tanned hides and skins when obtained from\n\t\t\t\t\tother States.\nAt the point of first sale in the State\n4 paise in the rupee\n10.\nCotton yarn not including cotton yarn waste\nAt the point of first sale in the State\n4 paise in the rupee\n11.\nOmitted\n12.\nOmitted\n13.\nCrude oil, that is to say, crude pertroleum\n\t\t\t\t\toils and crude oils obtained from bituminous minerals (such as\n\t\t\t\t\tshale, calcareous rock sand), whatever their composition whether\n\t\t\t\t\tobtained from normal or condensation oil deposits or by the\n\t\t\t\t\tdestructive distillation of bituminous minerals and whether or\n\t\t\t\t\tnot subjected to all or any of the following processes:-\n(1) decantation;\n(2) de salting;\n(3) dehydration;\n(4) Stabilisation in order to normalise the\n\t\t\t\t\tvapour pressure At the point of first purchase in the State\n- do -\n(5) elimination of very light fractions with a\n\t\t\t\t\tview to returning them to the oil-deposits in order to improve\n\t\t\t\t\tthe drainage and maintain the pressure;\n(6) the addition of only those hydrocarbons\n\t\t\t\t\tpreviously recovered by physical methods during the course of\n\t\t\t\t\tthe above mentioned process;\n(7) any other minor process including addition\n\t\t\t\t\tof pour point depressants or flow improvers) which does not\n\t\t\t\t\tchange the essential character of the substance.\n14.\nPulses, that is to say,-\n(i) moong or green gram (Phaseolus aures);\n(ii) urad or black gram (Phaseolus munge)\nAt the point of first purchase in the State\n4 paise in the rupee\n14A.\nGreen gram and black gram when obtained from\n\t\t\t\t\toutside the State Pulses, that is to say,-\nAt the point of first purchase in the State\n4 paise in the rupee 15\n(i) gram or gulb gram (Cicerarietinum L.):\n(ii) tur or arhar (Cajanis cajan);\n(iii) masur lentil (Leus culinaris medic);\n(iv) moth (Phaseolus asconitifolius jacq);\n(v) lakh or khesari (Lathyrus sativus L.)\nAt the point of first sale in the State\n-do-\n16.\nWheat (Triticum vulgare T., compactum,\n\t\t\t\t\tT.sphaerococum, T.durum, T.aestivum, L.T. dicoccum);\nAt the point of first sale in the State\n4 paise in the rupee 17 Jowar or milo (Sorghum\n\t\t\t\t\tvulgar Pers);\nAt the point of first sale in the State.\n2 paise in the rupee 18 Maize (Zea mays L.)\nAt the Point of first sale in the State\n3 paise in the rupee\n19.\nRagi (Eleusine coracana Gaerth); (3019)\n-do-\n2 paise in the rupee\n20.\nCereals, that is to say,\n(i) bajra (Pennisetum typhoideum L.)\n(ii) kodon (Paspalum sere biculatum L.)\n(iii) Kutki (Panicum Millaire L.)\n(iv) barley (Hordeum vulgare L.)\nAt the point of first sale in the State\n2 paise in the rupee\n21.\nPaddy (Oryza sativa L.\nAt the point of first purchase in the State\n4 paise in the rupee\n22.\nRice (Oryza sativa L.\nAt the point of first sale in the State\n4 paise in the rupee\n23.\nPVC cloth, Waterproof cloth, Tarpaulin and\n\t\t\t\t\tRexine\n-do-\n4 paise in the rupee\n24.\nSugar other than that specified in the Fourth\n\t\t\t\t\tSchedule.\n-do-\n4 paise in the rupee\n25.\nCotton fabrics, man-made fabrics and woolen\n\t\t\t\t\tfabrics other than those specified in the fourth Schedule\n-do-\n4 paise in the rupee\n26.\nAviation Turbine Fuel sold to Turbo Prop\n\t\t\t\t\taircraft\nAt the point 4 paise in of first sale in the in\n\t\t\t\t\tthe State.\n4 paise in the rupee.\nFourth Schedule\nDeclared Goods in Respect of Which a Single Point Tax Only is Leviable Under Section 6\nDeclared Goods in Respect of Which a Single Point Tax Only is Leviable Under Section 6\nDescription of goods\nDescription of goods\n1.\nSalt other than specified in the First Schedule.\n2.\nElectrical energy\n4.\nToddy, neera and arrack\n5.\nCotton fabrics, man made fabrics and woolen\n\t\t\t\tfabrics\n5A.\nHandloom cloth other than silk cloth\n6.\nSugar\n7.\nTobacco.\n7A\n8.\nHusk of pulses\n9.\n10.\nSugarcane.\n11.\nSchool and college text books\n12.\nWater sold in bulk excluding purified water sold\n\t\t\t\tin sealed containers.\nFifth Schedule\nGoods In Respect Of Which Tax Is Leviable Under Section 5\nGoods In Respect Of Which Tax Is Leviable Under Section 5\nSl.No.\nSl.No.\nDescription of goods\nDescription of goods\nPoint of levy\nPoint of levy\nRate of tax\nRate of tax\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n1.\nJaggery\nAt every point of\n\t\t\t\t\tsale in the State.\n4 paise in the rupee\nProvided that\n(a) where Jaggery is sold to a dealer by a person who is not a\n\t\t\t\t\tregistered dealer other wise than through an agent, the tax\n\t\t\t\t\tshall be levied at the point of purchase and not at the point of\n\t\t\t\t\tsale at the rate of four paise in the rupee.\n(b) where any purchase of Jaggery by a dealer is taxed in\n\t\t\t\t\taccordance with clause (a), the sale of such Jaggery effected by\n\t\t\t\t\tthe said dealer shall not be taxed again;\n(c) where a registered dealer has purchased Jaggery from another\n\t\t\t\t\tregistered dealer and furnished to the prescribed authority in\n\t\t\t\t\tthe prescribed manner a declaration in the prescribed form and\n\t\t\t\t\tcontaining such particulars as may be prescribed duly filled and\n\t\t\t\t\tsigned by the registered dealer from whom he purchased such\n\t\t\t\t\tJaggery, the sale of such Jaggery effected by the first\n\t\t\t\t\tmentioned registered dealer shall not be liable to tax.\nSixth Schedule\nGoods in Respect of Which Tax is Leviable Under Section 5\nGoods in Respect of Which Tax is Leviable Under Section 5\n1.\nAll liquors other than toddy and arrack\n(a) At every point of Sale other than at the\n\t\t\t\tpoint of last sale in the State.\n50 Paise in the rupee.\n(b) At the point of sale in the State\n10 Paise in the rupee.\n2.\nPhotographic and other cameras and enlargers,\n\t\t\t\tlenses, films and plates, paper and cloth and other parts and\n\t\t\t\taccessories required for use therewith.\nAt every point of sale in the State.\n16 paise in the rupee\n3.\nAll clocks, time pieces and watches including\n\t\t\t\tQuartz watches and clocks and parts thereof.\n-do-\n16 paise in the rupee\n4.\nIron and steel safes, cash boxes, almirahs,\n\t\t\t\twardrobes and cabinets.\nAt every point of sale in the State.\n16 paise in the rupee\n4A.\nFurniture other wooden furniture.\n-do-\n12 paise in the rupee\n4B.\nWooden Furniture\n-do-\n8 paise in the rupee\n5.\nAll hosiery goods other than those made wholly\n\t\t\t\tof cotton.\n-do-\n16 paise in the rupee\n5A.\nHosiery goods made wholly of cotton.\n-do-\n8 paise in the rupee\n5B.\nReadymade garments\n-do-\n8 paise in the rupee\n6.\nAll kinds of electrical goods, instruments,\n\t\t\t\tapparatus and appliances (other than articles of plastic and\n\t\t\t\tthose specifically mentioned elsewhere, including)\n-do-\n16 Paise in the rupee.\n(i) wires, holders, plugs, switches, electrical\n\t\t\t\tearthenware and porcelain ware;\n(ii) casings, capping, reapers, bends, junction\n\t\t\t\tboxes, meter boxes, switch boxes, meter-boards and switch boards\n\t\t\t\tand parts and accessories thereof.\n(iii)\n--do--\n8 paise in the rupee\n6A.\nElectrical transformers, ACSR conductors and\n\t\t\t\ttransmission towers\n-do-\n12 paise in the rupee\n6B.\n(i) Electrical fans, exhaust fans, air\n\t\t\t\tcirculators, air purifiers, kitchen chimneys and air curtains\n-do-\n12 paise in the rupee\n(ii) Lighting bulbs including decorative serial\n\t\t\t\tbulbs, torches, fluorescent tubes and other fittings, like chokes\n\t\t\t\tand starters and parts and accessories thereof.\n-do-\n12 paise in the rupee\n6C.\nWashing machines, vaccum cleaners, electrical\n\t\t\t\tgrinders, including wet grinders, mixers, boilers, ovens,\n\t\t\t\tgeysors, generators, transformers and parts and accessories\n\t\t\t\tthereof whether operated on the principle of electronics or not.\n-do-\n12 paise in the rupee\n7.\nSheets, Cushions, mattresses pillows and other\n\t\t\t\tarticles made of rubber, rubberised coir products plastic foam,\n\t\t\t\tsynthetic foam or other similar material.\nAt every point of sale in the State.\n16 Paise in the rupee.\n8.\nPaints, colours, dry distempers, varnishes and\n\t\t\t\tblanks, cellulose, lacquers, polish pigments, indigo enamels,\n\t\t\t\tcement-based water paints, oil bound distemper, water pigments,\n\t\t\t\tfinishes for leather or plastic emulsion paints, turpentine oil,,\n\t\t\t\tbale oil, white oil and thinners\n-do-\n15 Paise in the rupee\n8A.\nLithographic printing and duplicating inks.\n-do-\n8 paise in the rupee\n9.\nDyes and Chemicals\n-do-\n10 Paise in the rupee\n10.\nArticles of stainless steel other than utensils\n\t\t\t\tand kitchenware\n-do-\n12 Paise in the rupee.\n11.\nTimber and logs cut into sizes such as beams,\n\t\t\t\trafters, and planks.\nAt every point of sale in the State.\n12 Paise in the rupee.\n11A.\n12.\nRubber products (other than those specifically\n\t\t\t\tmentioned elsewhere) including:\n-do-\n15 Paise in the rupee.\n(i) latex foam sponge\n(ii) Plates, sheets and strips unhardened,\n\t\t\t\twhether vulcanised or not and whether combined with any textile\n\t\t\t\tmaterial or otherwise;\n(iii) Unhardened vulcanised rubber used for\n\t\t\t\tpiping and tubing;\n(iv) Transmission, conveyor or elevator belts or\n\t\t\t\tbelting material of vulcanized rubber or textile material whether\n\t\t\t\treinforced with metal or other material and whether combined with\n\t\t\t\tany textile material or otherwise.\n13.\nWater supply and sanitary fittings (other than\n\t\t\t\tporcelain and china ware).\n-do-\n15 Paise in the rupee.\n13A.\nStoneware pipes\n-do-\n15 Paise in the rupee.\n13B.\nArticles of cast iron including pipes, specials,\n\t\t\t\tfittings, covers, bends and manhole covers.\n-do-\n8 paise in the rupee\n14.\nBolts and nuts threaded or tapped and screws of\n\t\t\t\tbase metal or alloys thereof including bolt-ends, screws, studs,\n\t\t\t\tscrew studding,, self tapped screws, screw hooks and screw rings.\n-do-\n9 Paise in the rupee.\n14A.\nAll Hardware of base metal or alloys, and other\n\t\t\t\thardware items like locks, woven wire nettings, mesh, cloth\n\t\t\t\tsieves and chainlike of all metals other than those made of\n\t\t\t\tstainless steel.\n-do-\n10 Paise in the rupee.\n15.\nStaple fibre and yarn\n-do-\n9 Paise in the rupee.\n16.\nAll kinds of foot-wear including Plastic\n\t\t\t\tfoot-wear, sports shoes, shoe polishes of all kinds, polish\n\t\t\t\tbrushes and shoes horns.\n-do-\n8 Paise in the rupee\n17.\nPlywood, particle board, laminated board, MDF\n\t\t\t\tBoards batten board, hard or soft wall-boards or insulating board\n\t\t\t\tand veneered panels, whether or not containing any material other\n\t\t\t\tthan wood; cellular wood panels, building boards of wood-pulp or\n\t\t\t\tof vegetable fibre, whether or not bonded with natural or\n\t\t\t\tartificial or reconstituted wood being wood shavings, wood chips,\n\t\t\t\tsaw-dust, wood flour or other ligneous water agglomerated with\n\t\t\t\tnatural or artificial resins or other organic binding substance\n\t\t\t\tin sheets, blocks, boards or in any other form and includes flush\n\t\t\t\tdoors.\nAt every point of sale in the State.\n15 Paise in the rupee\n17A.\nLaminated sheets of all kinds.\n-do-\n12 paise in the rupee\n18.\nGlass and glassware, including,\n(i) sheet glass and plate glass;\n(ii) mirrors;\n(iii) Laboratory glassware;\n(iv) glass shells,, glass globes and chimeys for\n\t\t\t\tlamps and lanterns;\n(v) other glassware including table-ware but\n\t\t\t\texcluding bottles\nAt every point of sale in the State.\n15 paise in the rupee\n19.\nPaper of all kinds (including paste-board,\n\t\t\t\tmill-board, straw board and card-board), that is to say,-\n(i) cigarette tissue;\n(ii) blotting, toilet or target tissue,\n\t\t\t\tteleprinted, typewriting, manifold, bank, bond or art paper,\n\t\t\t\tchrome paper, tubsized paper, cheque paper, stamp paper,\n\t\t\t\tcartridge paper, parchment and coated board (including art board,\n\t\t\t\tchrome board and board for playing cards);\n(iii) printing and writing paper, packing and\n\t\t\t\twrapping paper, straw board and pulp board, including grey board,\n\t\t\t\tcorrugated board, duplex and triplex boards or other sorts;\n(iv) All other kinds of paper and paper board\n\t\t\t\tnot otherwise specifically mentioned above, including carbon\n\t\t\t\tpaper but excluding cinematographic and photographic paper.\n-do-\n12 paise in the rupee\n20.\nAll kinds of suit cases, brief cases and vanity\n\t\t\t\tbags\nAt every point of sale in the State.\n10 Paise in the rupee.\n21.\nAerated water, and bottled soft drinks sold\n\t\t\t\tunder a brand name whether or not flavoured or sweetened and\n\t\t\t\twhether or not containing vegetable or fruit juice or fruit pulp,\n\t\t\t\tincluding squashes, jams, jellies, juices when sold in sealed or\n\t\t\t\tcapsuled or corked bottles, jars, tins, drums or other containers\n\t\t\t\tand mineral water sold under a brand name\n-do-\n12 paise in the rupee\n22.\nChinaware and porcelain ware other than crockery\n-do-\n15 paise in the rupee\n23.\nAll kinds of gases whether in compressed,\n\t\t\t\tliquefied or solidified or in any other form other than\n\t\t\t\tindustrial gases.\n-do-\n16 paise in the rupee.\n(b) 'Point of last sale' shall mean sale of liquor to a person by a dealer who purchased liquor from Andhra Pradesh Beverages Corporation Limited:\nSchedule 7\nGoods In Respect Of Which Tax Is Leviable Under Section 5\nGoods In Respect Of Which Tax Is Leviable Under Section 5\n1.\nGoods other than those specified in First to\n\t\t\t\tSixth Schedules\nAt the point of first sale in the State\n12 paise in the rupee\nProvided that a dealer other than a casual\n\t\t\t\ttrader and an agent of a non resident daler whose total turnover\n\t\t\t\tfor a year is less than rupees two lakhs shall not be liable to\n\t\t\t\tpay tax in respect of the goods mentioned in this Schedule.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 95
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 15th October, 2019 [ap615]",
        "Act Number": "(Act No. 6 of 1957)",
        "Enactment Date": "",
        "Act Year": "1957",
        "Short Title": "Andhra Pradesh General Sales Tax Act, 1957",
        "Type": "STATE",
        "Location": "Andhra Pradesh"
    },
    "updated_at": "2026-09-29 21:55:18"
}