ANDHRA PRADESH
GENERAL SALES TAX ACT, 1957 THE ANDHRA PRADESH GENERAL SALES TAX ACT, 1957 [Act No. 06 of 1957] An Act to consolidate and amend the laws relating to the levy of
general tax on the sale or purchase of goods in the State of Andhra Pradesh.
WHEREAS it is expedient to consolidate and amend the laws relating to the levy
of general tax on the sale or purchase of goods in the State of Andhra Pradesh.
BE it enacted in the Eighth year of the Republic of India as follows (1)
This Act may be called the Andhra Pradesh General Sales Tax Act,
1957. (2)
It extends to the whole of the State of Andhra Pradesh (3)
This section shall come into force at once; and the rest of this
Act shall come into force on such date as the State Government may, by
notification in the Andhra Pradesh Gazette, appoint. (1)
In this Act, unless the context otherwise requires: (a)
' Appellate Deputy Commissioner' means any person appointed to be
an Appellate Deputy Commissioner of Commercial Taxes under Section 4; (b)
?'Appellate Tribunal' means
the Tribunal appointed under Section 3; (c)
?"Additional
Commissioner" means any person appointed to be an Additional Commissioner
of Commercial Taxes under Section 4. (d)
' 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; (e)
' Assistant Commissioner' means any person appointed to be an
Assistant Commissioner of Commercial Taxes under Section 4; (f)
'Business' includes- (2)
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 (3)
any transaction in connection with or incidental or ancillary to
such trade, commerce, manufacture, adventure or concern; and (4)
any transaction in connection with or incidental or ancillary to
the commencement or closure of such trade, commerce, manufacture, adventure or
concern; Explanation :-For the
purpose of this clause,- (5)
the activities of raising of manmade forests or rearing of
seedlings or plants shall be deemed to be business; (6)
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. (7)
'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; (8)
?"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. (9)
' Commercial Tax Officer' means any person appointed to be a
Commercial Tax Officer under Section 4. (10)
'Commissioner' means any person appointed to be a Commissioner of
Commercial Taxes under Section 4; (11)
'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. ? (12)
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; (13)
a society (including a cooperative society), club, firm or
association which buys goods from, or sells, supplies or distributes goods to
its members; (14)
a casual trader, as herein before defined; (15)
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); (16)
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; (17)
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; Explanation I :- Every
person who acts as an agent of a non resident dealer that is, as an agent on
behalf of a dealer residing outside the State, and buys, sells, supplies or
distributes goods in the State or acts on behalf of such dealer as - (18)
a mercantile agent as defined in the Indian Sale of Goods Act,
1930 (Central Act III of 1930); or (19)
an agent for handling goods or documents of title relating to
goods, or (20)
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. Explanation II :- Where a
grower of agricultural or horticultural produce sells such produce grown by
himself or grown on any land in which he has an interest whether as owner, usufructuary
mortgagee, tenant or otherwise, in a form different from the one in which it
was produced after subjecting it to any physical, chemical or any process other
than mere cleaning, grading or sorting, he shall be deemed to be a dealer for
the purpose of this Act; Explanation III :- The
Central Government or the State Government which, whether or not in the course
of business, buys, sells, supplies or distributes goods, directly or otherwise,
for cash or for deferred payment or for commission, remuneration or other
valuable consideration shall be deemed to be dealer for the purposes of this
Act; Explanation IV:- For the
purpose of this clause, each of the following persons and bodies who sell or
dispose of any goods including unclaimed or confiscated or unserviceable goods
or scrap surplus, old, obsolete, or discarded material or waste products
whether by auction or otherwise, directly or through an agent for cash, or for
deferred payment or for any other valuable consideration shall be deemed to be
a dealer to the extent of such disposals or sales, namely:- (a)
The Port Trust; (b)
Municipal Corporation, and Municipal Councils, and other local
authorities; (c)
Railway administration as defined under the Indian Railways Act,
1890; (d)
Shipping, transport and construction companies; (e)
Air transport companies and airlines; (f)
Transporters, holding permits for transport vehicles granted under
the Motor Vehicles Act, 1988 which are used or adopted to be used for hire; (g)
The Andhra Pradesh State Road Transport Corporation; (h)
Customs Department of the Government of India administering the
Customs Act, 1962; (i)
Insurance and Financial Corporations or Companies and Banks
included in the Second Schedule to the Reserve Bank of India Act, 1934; (j)
Advertising Agencies; (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. (l)
' 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; (m)
' Deputy Commercial Tax Officer' means any person appointed to be
a Deputy Commercial Tax Officer under section 4 ; (n)
' Deputy Commissioner' means any person appointed to be a Deputy
Commissioner of Commercial Taxes under Section 4; (o)
"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. (p)
'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; Explanation :- Motor spirit
means any substance which by itself or in admixture with other substances is
ordinarily used directly or indirectly, to provide reasonably efficient fuel
for automotive or stationary internal combustion engines, and includes petrol
diesel oil, and other internal combustion oils, but does not include power
alcohol, kerosene, furnace oil, coal or charcoal; (21)
?' 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; (22)
' Joint Commissioner ' means any person appointed to be a joint
Commissioner of Commercial Taxes under section 4; (23)
Licence means a licence granted or renewed under this Act; (24)
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. Explanation :- For the
purposes of this clause, the word mill means the plant and machinery with
which, and the premises including the precincts thereof, in which or in any
part of which, the milling, ginning or decorticating operations, as the case
may be are carried on (25)
' Notification' means a notification published in the Andhra
Pradesh Gazette; (26)
' Petrol' means dangerous petroleum as defined in the Petroleum
Act, 1934; (27)
"Place of business" means any place where a dealer
purchases or sells goods and includes ? (i)
any ware-house, godown or other place where a dealer stores or
process his goods; (ii)
any place where a dealer produces or manufactures goods; (iii)
any place where a dealer keeps his books of accounts; (iv)
in case where a dealer carries on business through an agent (by
whatever name called) the place of business of such agent. (28)
"Principal place of business" means- (i)
in the case of manufacturing or processing units the place of
manufacture or processing; (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; (iii)
in the case of trading units the place from which the dealer
carries on his main business. (29)
' Prescribed' means prescribed by rules made under this Act; (30)
'Registered dealer' means a dealer registered under this Act; (31)
"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. (32)
"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. (33)
' Sale' with all its grammatical variations and cognate
expressions means every transfer of the property in goods whether as such goods
or in any other form in pursuance of a contract or otherwise by one person to
another in the course of trade or business, for cash, or for deferred payment,
or for any other valuable consideration or in the supply or distribution of
goods by a society (including a co operative society), club, firm or
association to its members, but does not include a mortgage, hypothecation or
pledge of, or a charge on goods. Explanation I :- A delivery
of goods on the hire purchase or any system of payment by instalments shall,
notwithstanding the fact that the seller retains the title in the goods, as
security for payment of the price, be deemed to be a sale. Explanation II :- (34)
Notwithstanding anything contained in the Indian Sale of Goods
Act, 1930 (Central Act III of 1930) a sale or purchase of goods shall be
deemed, for the purpose of this Act to have taken place in the State, wherever
the contract of sale or purchase might have been made, if the goods are within
the State (35)
in the case of specific or ascertained goods, at the time the
contract of sale or purchase is made; and (36)
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. (37)
Where there is a single contract of sale or purchase of goods
situated at more places than one, the provisions of clause (a) shall apply as
if there were separate contracts in respect of the goods at each of such places Explanation III :-
Notwithstanding anything contained in this Act or in the Indian Sale of Goods
Act, 1930 (Central Act III of 1930), two independent sales or purchases shall
for the purposes of this Act, be deemed to have taken place. (38)
when the goods are transferred from a principal to his selling
agent and from the selling agent to his purchaser, or (39)
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... (40)
to have sold the goods at one rate and to have passed on the sale
proceeds to his principal at another rate;or (41)
to have purchased the goods at one rate and to have passed them on
to his principal at another rate; or (42)
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 (43)
to have acted for a fictitious or non-existent principal; Explanation IV:- A transfer
of right to use any goods for any purpose (whether or not for a specified
period) for cash, deferred payment or other valuable consideration shall be
deemed to be a sale Explanation V:-
Notwithstanding anything contained in this Act or in the Sale of Goods Act,
1930, the sale of goods includes the supply, by way of or as part of any
service or in any manner whatsoever, of goods, being food or 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 and such supply of any goods shall be deemed to be sale of those
goods by the person making the supply of those goods to the person to whom such
supply is made. Explanation VI :- Whenever
any goods are supplied or used in the execution of a works contract, there
shall be deemed to be a transfer of property in such goods, whether or not the
value of the goods so supplied or used in the course of execution of such works
contract is shown separately and whether or not the value of such goods or
material can be separated from the contract for the service and the work done. Explanation VII :-
Notwithstanding anything contained in the Sale of Goods Act, 1930, a sale or
purchase of goods shall, for the purposes of this Act be deemed to have taken
place where in the course of any scheme whether called as "Lucky Gift
Scheme" or by any other name, any goods are transferred by the person who
runs such scheme to any other person who is a subscriber to that scheme,
provided that all the subscribers to the scheme have agreed to contribute a
specific sum periodically or otherwise, towards the cost of any article agreed
to be sold or given to the winner of the draw held by the holder of the scheme;
and the turnover for the purpose of this explanation shall be the amount which
would have been payable by the subscriber had he not won the prize till the end
of the series of draw; Explanation VIII:- Every
transfer of property in goods by the Central Government or the State Government
for cash or for deferred payment or for any other valuable consideration,
whether or not in the course of business shall be deemed to be a sale for the
purpose of this Act. (44)
'Schedule' means a Schedule appended to this Act; (45)
'State' means the State of Andhra Pradesh; (46)
' tax' means a tax on the sale or purchase of goods payable under
this Act and includes, (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; (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; (iii)
a tax on the delivery of goods on hire purchase or any system of
payment by instalments; (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; (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 (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;) (47)
' 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; (48)
' Turnover ' means- (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; (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 (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, (49)
the value of any goods as determined by the assessing authority (i)
to have been used or supplied by the dealer in the course of
execution of the works contract. (ii)
to have been delivered by the dealer on hire purchase or any other
system of payment by instalments; (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; (50)
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; (51)
any other sum charged by the dealer, whatever be the description,
name or object thereof; and (52)
the aggregate of amounts charged under Section 5 C or realisable
under Section 5 E Provided that in the case
of a sale by a person whether by himself or through an agent of agricultural or
horticultural produce grown by himself or grown on any land in which he has an
interest whether as owner, usufructuary mortgagee, tenant or otherwise, the
amount of consideration relating to such sale shall be excluded from, his
turnover when such produce is sold in the form in which it was produced without
being subjected to any physical, chemical or other process for being made fit
for consumption save mere cleaning, grading or sorting. Explanation :- Subject to
such conditions and restrictions, if any, as may be prescribed in this behalf, (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. (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. (iii)
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. Explanation:- For the
purpose of this sub-clause, "related person" means a person who is so
associated with the dealer that they have interest, directly or indirectly, in
the business of each other and including a holding company, subsidiary company,
a relative and a distributor of the dealer and any sub-distributor of such
distributor. In this sub-clause, holding company and subsidiary company and
relative have the same meaning as in the Indian Companies Act, 1956 (Central
Act 1 of 1956). (53)
"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. (54)
'Year' means the twelve months ending on the 31st day of March. (55)
The Andhra Pradesh General Clauses Act, 1891 (Act 1 of 1891) shall
apply for the interpretation of this Act as it applies for the interpretation
of an Andhra Act. (1) The State
Government shall appoint an Appellate Tribunal consisting of a Chairman and two
other members to exercise the functions conferred on the Appellate Tribunal by
or under this Act. The Chairman shall be a judicial officer not below the rank
of a District Judge and of the other two members one shall be an officer of the
State Government not below the rank of a Deputy Commissioner of Commercial
Taxes, and the other shall be a Chartered Accountant, within the meaning of the
Chartered Accountants Act, 1949, or a person possessing the degree of M.Com or
B.com., (Hons) of any recognised university in India for atleast ten years or
an officer not below the rank of a Deputy Commissioner of Central Excise
Department or Income tax Department. (2)
Any vacancy in the membership of the Appellate Tribunal shall be
filled up by the State Government. (3)
The functions of the Appellate Tribunal may be exercised ? (i)
by a Bench consisting of all the members of the Appellate
Tribunal, or (ii)
by a Bench consisting of two members constituted by the Chairman,
or (iii)
by a Bench consisting of the Chairman and other member as
constituted by the Chairman, or (iv)
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; (v)
by a single member of the Appellate Tribunal constituted by the
Chairman in cases where the turnover does not exceed (rupees five lakhs): Explanation :- The single
member referred to in item (iv) above may be either the Chairman himself or any
other member. (4)
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. (5)
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. (6)
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. (7)
Notwithstanding anything contained in sub section (1), the
Government may at any time, by order, constitute an additional Bench of the
Tribunal, with two members, of whom one shall be a District Judge Grade II and
the other shall be an Officer of the Commercial Taxes Department of the State
Government not below the rank of a Joint Commissioner to function at such place
and for such period as they may specify therein. (8)
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. (9)
The regulations made under sub section (4) shall apply to the
Bench constituted under this sub section. (10)
The Appellate Tribunal shall, with the previous sanction of the
State Government make regulations consistent with the provisions of this Act
and rules made thereunder, for regulating its procedure and the disposal of its
business. (11)
The regulations made under sub section (4) shall be published in
the Andhra Pradesh Gazette The State Government may
appoint a Commissioner of Commercial Taxes and as many Additional Commissioners
of Commercial Taxes, Joint Commissioners of Commercial Taxes, Appellate Deputy
Commissioners of Commercial taxes, Deputy Commissioners of Commercial Taxes,
Assistant Commissioners of Commercial Taxes, Commercial Tax officers and Deputy
Commercial Tax Officers as they think fit, for the purpose of performing the
functions respectively conferred on them by or under this Act. Such officers
shall perform the said functions within such area or areas or the whole of the
State of Andhra Pradesh as the State Government or any authority or officer
empowered by them in this behalf may assign to them. The powers conferred by
this Act and the rules made thereunder on any of the officers appointed under
Section 4 of this Act may also be exercised by any of the officers superior to
the officers so empowered, subject to any instructions issued by the
Commissioner of Commercial Taxes in this regard. (1)
Save as otherwise provided in this Act every dealer shall pay tax
under this Act for each year on every rupee of his turnover of sales or
purchases of goods in each year irrespective of the quantum of his turnover at
the rates of tax and at the points of levy specified in the Schedules. (2)
For the purpose of this section and the other provisions of this
Act, the turnover which a dealer shall be liable to pay tax shall be determined
after making such deductions from his total turnover, and in such manner as may
be prescribed. (3)
The taxes under this section shall be assessed, levied and collected
in such manner, as may be prescribed. Provided that - (4)
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. (5)
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." (1) Notwithstanding
anything contained in this Act, tax shall be levied at the rate of one paise on
every rupee of turnover of a dealer, other than the dealers mentioned in
sub-section(1-A) whose total turnover in a year exceeds rupees ten lakhs: Provided that the tax shall
not be levied under this section on that part of the turnover of any dealer on
which the dealer is liable to pay tax at the point of levy specified in the
First Schedule, except petrol, diesel oil, aviation turbine fuel, engine oils,
lubricating oils, greases, brake fluids, furnaces oil and all kinds of motor
vehicles, Second Schedule, Fifth Schedule and Seventh Schedule to the Act; Provided further that no
tax under this section shall be payable on that part of turnover which relates
to:- (i)
sale or purchase of goods specified in Third Schedule; (ii)
sale or purchase of goods specified in Fourth Schedule; (iii)
sale or purchase of goods specified in Sixth Schedule; (iv)
sale or purchase of goods in the course of inter-State trade or
commerce; (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; (vi)
sale or purchase of goods exempt from tax generally under
sub-section (1) of Section 9 of the said Act. (vii)
all amounts collected by way of tax under the provisions of the
Central Sales Tax Act, 1956. (2)
Every dealer shall in addition to the tax payable under Sections
5, 5-AA and 6-C of the Act, pay for each year a turnover tax on his turnover
liable to tax. ? (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 (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. (3)
Notwithstanding anything contained in this Act, no dealer referred
to in sub-section (1-A) shall be entitled to collect the turn over tax payable
under the said sub-section from his purchasers. (4)
If any dealer collects any amount by way of turnover tax or
purporting to be by way of turnover tax in contravention of the provision of
sub-section (1-B), the assessing authority shall, after giving such dealer, a
reasonable opportunity of being heard, by order in writing impose upon him by
way of penalty, an amount equivalent to such turnover tax collected. (5)
For the purpose of this section the turnover which a dealer shall
be liable to pay tax shall be determined after making such deductions from his
total turnover, and in such manner as may be prescribed. Notwithstanding anything
contained in this Act whenever a dealer, who holds the trade mark or the patent
thereof, sells goods other than the declared goods at any point of sale other
than first point of sale, he shall be deemed to be the first seller in the
State and he shall be liable to pay tax accordingly and for determining the tax
due to be paid by him, the tax levied and collected at the preceding point of
sale if any, on the same goods shall be deducted from the tax payable by him at
that point of sale. (1)
Notwithstanding anything contained in this Act, every dealer shall
pay tax at the rate of 4 paise in the rupee or at the rates specified in
Section 5 in respect of goods other than declared goods, or under Section 6 in
respect of declared goods, whichever is lower, on the turnover relating to such
sale in the following circumstances, namely:- (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: (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: Provided that the provisions of
this section shall not apply to any sale unless the dealer selling the goods
furnished to the assessing authority in the prescribed manner a declaration
duly filled in and signed by the dealer to whom the goods are sold containing
the prescribed particulars in the prescribed form obtained from the prescribed
authority on payment of prescribed fee. (2)
If any dealer, (i)
not having his manufacturing unit within the State purchases any
goods by furnishing a declaration under the proviso to sub section (1); or (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. (3)
Every dealer who, during the course of the year purchases goods by
furnishing a declaration under the proviso to sub section (1) shall maintain, - (i)
an account of the receipt and issue of such declaration forms in
the prescribed manner; (ii)
a separate stock account for each of the goods purchased by him
showing such particulars as may be prescribed. (iii)
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 ? (iv)
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 (v)
?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; (vi)
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. Explanation :- for the
purpose of this section, - (vii)
The words "raw material" means any material from which
another product can be made through the process of manufacture either by itself
or in combination with other raw materials: (viii)
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". Notwithstanding anything
contained in Section 5 or Section 6, Every dealer running any restaurant or
eating house or hotel (by whatever name called), who supplies, by way of or as
part of any service or in any other manner whatsoever of goods, being food or
any other article for human consumption or any drink (whether or not
intoxicating) and whether or not such goods have suffered tax under the Act.
where such supply or service is for cash, deferred payment or other valuable
consideration shall on the total amount charged by the said dealer for such
supply, pay a tax at the rate of eight paise on every rupee on the aggregate of
such amount realised or realisable by him during the year. Provided that no such tax
shall be levied if the total turnover of the dealer including such aggregate
during the year is less than Rs.2,00,000. (1)
Notwithstanding anything in any judgment, decree or order of any
Court or any other authority, the assessing authority may assess or reassess
the amount of tax payable by (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 (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 (2)
Notwithstanding the expiry of any period of limitation specified
in section 14 or section 24 A an assessment or reassessment under sub section
(1) may be made within a period of four years from the 2nd February, 1983. Notwithstanding anything
contained in this Act; - (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. (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. Notwithstanding anything
contained in Section 5 or Section 6, every dealer shall pay a tax under this
Act for each year, on his turnover of transfer of property in goods whether as
goods or in some other form involved in the execution of works contract, at the
rate of eight paise on every rupee of his turnover. Provided that tax shall be
paid at the rate of four paise on every rupee of his turnover pertaining to
declared goods, if the goods have not suffered tax earlier, and no tax shall be
payable on the turnover pertaining to declared goods, if such goods have
suffered tax earlier under this Act and are transferred from the contractor to
the contractee in the same form in which they were purchased by the contractor: Provided further that no
tax shall be levied on the turnover of transfer of property in goods, specified
in the Fourth Schedule to the Act, involved in the execution of works contract,
if such goods are transferred from the contractor to the contractee in the same
form in which they were purchased by the contractor. Provided also that no such
tax shall be leviable on the turnover of transfer of property in goods whether
as goods or in some other form involved in the execution of works contract, if
such transfer from the contractor to the contractee constitutes a sale in the
course of inter State trade or commerce under Section 3 or an outside the State
sale under Section 4, or a sale in the course of import or export under Section
5 of the Central Sales Tax Act, 1956 but does not include the goods either
obtained or purchased from other States and used in the execution of works
contract. Provided also that no tax
shall be payable under this section on the turnover relating to the amounts
paid to a sub contractor as consideration for the execution of works contract
whether wholly or partly subject to the production of proof that such sub
contractor is a registered dealer liable to tax under the Act and that the
turnover of such amount is included in the return of turnover filed by such sub
contractor. (1) Subject
to such conditions and in such circumstances as may be prescribed if a dealer,
who executes any works contract other than the category of contracts notified
by the Government under sub-section (2), so opts, the assessing authority of
the area may accept, in lieu of the amount of tax payable by him under the Act
during the year, by way of composition, an amount at the rate of four paise on
every rupee of the total amount paid or payable to the dealer towards execution
of the works contract: Provided that no tax shall
be payable under this section on the turnover relating to the amounts paid to a
sub-contractor as consideration for the execution of the works contract whether
wholly or partly subject to the production of proof that such sub-contractor is
a registered dealer liable to tax under the Act and that the turnover of such
amounts is included in the return of the turnover filed by such sub-contractor. Provided further that if a
dealer who executes a works contract of construction of apartments or
buildings, so opts, the assessing authority of the area may accept, by way of
composition an amount calculated at the rate of rupees 4/- (Rupees four only)
per square foot of the constructed area. (2)
The Government may notify from time to time the category of works
contract for which the scheme of payment of tax by composition under
sub-section (1) does not apply. (3)
Every dealer who elects to pay tax under sub-section (1) shall
apply in the prescribed form to the assessing authority to be permitted to pay
the amount of tax under sub-section (1), and on being so permitted, in the
prescribed form, he shall pay tax as specified under Section 13 and 15 of the Act. (1)
Notwithstanding anything contained in this Act the Central
Government or the State Government or an industrial, commercial or trading
undertaking of the Central Government or of the State Government or a local
authority or a statutory body; or a company registered under Companies Act,
1956 or any other person which the Government may notify from time to time,
shall deduct from out of the amounts payable by them to a dealer in respect of
works contract executed for them, an amount calculated at such rate as may be
prescribed, but not exceeding four percent of the total turnover; (2)
The tax deducted under sub-section (1) shall be remitted to
Government in such manner and within such time as may be prescribed. (3)
The authority making deduction under sub section (1) shall furnish
to the dealer from whom such deduction is made, a certificate, containing such
particulars as may be prescribed. (4)
If any such authority defaults to deduct the tax specified under
sub section (1) or defaults to remit the amount so deducted or any portion
thereof as required under sub section (2), it shall be liable to pay, in
addition to the amount so deducted, interest at the rates specified in sub
section (3) of Section 16 of the Act on the amount with respect to which the
default has taken place from the date of default to the date on which such
amount is remitted. (5)
Payment by way of deduction in accordance with sub section (2)
shall be without prejudice to any other mode of recovery of tax due under this
Act from the dealer executing the works contract. (6)
Where, tax in respect of works contract is remitted under sub
section (2), the tax payable by the dealer in respect of such works contract
shall be reduced by the amount of tax already remitted under the said sub
section: Provided that the burden of
proving that the tax on such works contract has already been remitted and of
establishing the exact quantum of tax so remitted shall be on the dealer
claiming the reduction. Notwithstanding anything
contained in section 5, the sales or purchases of declared goods by a dealer
shall be liable to tax at the rate, and only at the point of sale or purchase
specified against each in the third Schedule on his turnover of such sales or
purchases for each year irrespective of the quantum of his turnover in such
goods; and the tax shall be assessed levied and collected in such manner as may
be prescribed. Provided that where any
such goods on which a tax has been so levied are sold in the course of inter
State trade or commerce. and tax has been paid under the Central Sales Tax Act,
1956 in respect of the sale of such goods in the course of inter State trade or
commerce the tax so levied, ( shall be reimbursed to the person making such
sale in the course of inter State trade or commerce,) in such manner and
subject to such conditions as may be prescribed. Every dealer, who in the course
of business: (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. (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 (iii)
consumes such goods in the manufacture of other goods for sale or
consumes them otherwise, or: (iv)
disposes of such goods in any manner other than by way of sale in
the State or. (v)
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 x x x x x x Notwithstanding anything
contained in Section 5, Section 5F Section 6 and Section 6A, the rate of tax on
packing material sold with the goods shall be the same as that of the goods
packed or filled, whether or not there is separate sale or agreement for sale
for the packing material and the goods packed or filled. Where in the case of any
goods tax is leviable at one point in a series of sales or purchases, such
series shall (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. (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. Explanation:- The provision
contained in sub-section (3) of Section 5 of the Central Sales Tax Act, 1956
(Central Act 74 of 1956), shall apply for the purpose of clause (b); (1) In the
case of an assessment made under sub section (2) of section 5, section 6 or the
notification issued under section 9, the burden of proving that any sale or
purchase effected by a dealer is not liable to any tax or is liable to be taxed
at a reduced rate shall lie on the dealer. (1-A) Notwithstanding
anything contained in this Act, or in any other law, a dealer in any of the
goods liable to tax in respect of the sale or the purchase in the State shall
be deemed to be the seller or purchaser, as the case may be of such goods and
shall be liable to pay tax accordingly on his turnover of sales or purchases
relating to such goods, unless he proves to the satisfaction of the assessing
authority that the goods sold or purchased as the case may be, have already
suffered tax under this Act. (2)
Where a dealer issues or produces a false bill, voucher,
declaration, certificate or other document with a view to support or make any
claim that a transaction of sale or purchase effected by him or any other
dealer, is not liable to be taxed or is liable to be taxed at reduced rate, the
assessing authority shall on detecting such issue or production, direct the
dealer issuing or producing such document to pay as penalty: (3)
in the case of first such detection, three times the tax due in
respect of such transaction; and (4)
in the case of a second or subsequent detection, five times the
tax due in respect of such transaction: Provided that before
issuing any direction for the payment of the penalty under this section, the
assessing authority shall give to the dealer an opportunity of making
representation against the levy of such penalty. Subject to such
restrictions and conditions as may be prescribed a dealer who deals in the
goods specified in the Fourth Schedule shall be exempt from tax under this Act
in respect of such goods. (1)
The State Government may, by notification in the Andhra Pradesh
Gazette, make an exemption, or reduction in rate, in respect of any tax or
interest payable under this Act ? (2)
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 (3)
by any specified class of persons, in regard to the whole or any
part of their turnover. (4)
Any exemption from tax or interest or reduction in the rate of tax
or interest notified under sub section (1) (a)
may extend to the whole of the State or to any specified area or
areas therein; (b)
may be subject to such restrictions and conditions as may be
specified in the notification, including conditions as to licences and licence
fees. [***] [***] (1) Every
dealer (other than casual trader) whose total turnover in any year is not less
than Rs.50,000 shall and any other dealer may get himself registered under this
Act. (1-A) Notwithstanding
anything contained in this section any dealer who purchases goods inside the
State and sells the same to consumers on retail basis and who does not issue
declarations in Form-X in respect of sales or purchases effected by him and who
is not registered under Central Sales Tax Act, 1956 (Act No.74 of 1956) shall
be registered as a special category dealer and certificate of the registration
shall be issued to him in such manner and in such form as may be prescribed. (2)
Notwithstanding anything contained in sub section (1) every dealer (a)
carrying on business in all or any of the goods mentioned in the
First, Second, Third, Fifth and sixth Schedules; (b)
carrying on or executing any works contracts: (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; (d)
registered under sub section (3) of section 7 of the Central Sales
Tax Act, 1956; (e)
residing outside the State, but carrying on business in this State; (f)
every agent of non resident dealer; (g)
every commission agent, broker, del credere 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. Provided that the State
Government may by notification, and for reasons to be specified therein exempt
any dealer or class or dealers from registration under this section. (3)
Every miller whether he is a dealer or not shall get himself
registered under this Act. (4)
Where a registered dealer (i)
dies, or (ii)
transfers or otherwise disposes of his business in whole or in
part, or (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. (5)
No dealer who is liable to get himself registered under sub
section (1) or sub section (2) or sub section (4) shall carry on business as a
dealer unless he has been registered and is in possession of a certificate of
registration. (6)
An application for registration shall be made to the prescribed
authority, in such manner and within such time as may be prescribed and shall
be accompanied by a fee of five hundred rupees. (7)
Where it appears necessary to the authority to whom an application
is made under sub section (6) so to do for the proper realisation of the tax
and other dues payable under this Act, or for the proper custody and use of the
forms referred to in this Act, the rules made and the notifications issued
thereunder, he may by an order in writing and for reasons to be recorded
therein, impose as a condition for the issue of a certificate of registration a
requirement that the dealer shall furnish in the prescribed manner and within
such time as may be specified in the order such security as may be specified
for all or any of the aforesaid purposes. (8)
If the authority to whom an application is made under sub section
(6) is satisfied that the application is bonafide and is in order and in
conformity with the provisions of this Act and the rules made thereunder and
conditions, if any, imposed under sub section (7) has been complied with, he
shall register the applicant and grant him a certificate of registration in the
prescribed form. (9)
Where any such dealer has more than one shop or place of business
(other than a place used merely for the storage of goods) he shall apply for
registration and obtain a separate registration certificate in respect of each
such shop or place of business on payment of a sum of one hundred rupees for
each such shop or place of business. (10)
Where it appears necessary to the authority granting a certificate
of registration under this section so to do for the proper realisation of tax
and other dues payable under this Act or for the proper custody and use of the
forms referred to in sub section (7) he may, at any time while such certificate
is in force, by an order in writing and for reasons to be recorded therein,
require the dealer, to whom the certificate of registration has been granted,
to furnish within such time as may be specified in the order and in the
prescribed manner such security, or, if the dealer has already furnished any
security in pursuance of an order under this sub section or sub section (7)
such additional security, as may be specified in the order for all or any of
the aforesaid purposes. (11)
No dealer shall be required to furnish any security under sub
section (7) or any security or additional security under sub section (10)
unless he has been given an opportunity of being heard and the amount of such
security or additional security that may be required to be furnished shall not
exceed the amount equal to tax payable under this Act, in accordance with the
estimate of such authority, on the turnover of such dealer for the year in
which such security or as the case may be, additional security is required to
be furnished. (12)
Where the security furnished by a dealer under sub section (7) or
sub section (10) is in the form of a surety bond and the surety dies or becomes
insolvent, the dealer shall, within thirty days of the occurrence of such
event, inform the prescribed authority and shall, within ninety days of such
occurrence execute a fresh surety bond for the amount of the bond. (13)
The authority granting the certificate of registration under this
section may by order and for good and sufficient cause, and after giving the dealer
an opportunity of being heard, forfeit the whole or any part of the security
furnished by a dealer, - (a) for realising any amount of tax or penalty or
interest or other dues payable by the dealer; (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. (14)
Where, by reason of an order under sub section (3) the security
furnished by any dealer is rendered insufficient, he shall make up the
deficiency in such manner and within such time as may be prescribed. (15)
The authority issuing the forms referred to in sub section (7) may
refuse to issue such forms to a dealer who has failed to comply with an order
under that sub section or sub section (10) or with the provisions of sub
section (12) or sub section (14) until the dealer has complied with such order
or such provisions as the case may be. (16)
The authority granting a certificate of registration under this
section may on an application by the dealer to whom a certificate of
registration has been granted order the refund of any amount or part thereof
deposited by the dealer by way of security under this section, if it is not
required for the purposes of this Act. (17)
The prescribed authority shall have power for good and sufficient
reasons to cancel, modify or amend any certificate of registration issued by
him. Provided that no order
shall be passed under this sub section without giving the dealer concerned an
opportunity of being heard. (18) A dealer
shall, until his registration is cancelled be liable to pay the fees prescribed
therefor for every year subsequent to that in which he applied for
registration. Provided that when a dealer
has ceased to do business in any year, he shall not be liable to pay any
registration fee from the commencement of the following year unless he resumes
business. (19) Nothing
contained in this section shall apply to the State Government or Central
Government or any department of any such Government carrying on business as a
dealer. [****] [****] Every dealer who is liable
to get himself registered under Section 12 under this Act shall submit such
return or returns relating to his turnover, in such manner, within such period,
and to such authority as may be prescribed. If any dealer who is not
liable to pay tax under this Act, fails to submit a return as required by the
provisions of this Act or the rules made thereunder, the assessing authority
may after giving the dealer a reasonable opportunity of being heard direct him
to pay by way of penalty a sum calculated at the rate of one hundred rupees for
every day of delay in filing return. Every scheduled bank
including any branch of such bank or any banking institution in the State
shall, at the request of the assessing authority concerned, submit in each
month a return in the prescribed form, of all bills relating to goods
discounted, cleared or negotiated and the payment and receipts relatable to the
sale or purchase of goods transacted by or through it during the preceding
month, in such manner and within such period as may be prescribed. (1)
Every dealer whose total turnover is not less than rupees two
lakhs in a year, shall issue a bill or cash memorandum in such form and with
such details of tax collected as may be prescribed, for every sale involving an
amount not less than rupees one hundred: Provided that every dealer including a
dealer whose turnover is less than rupees two lakhs shall issue a sale bill in
the proforma prescribed, irrespective of the amount of sale, when demanded by the
buyer. (2)
Every dealer who violates the provision of sub-section (1) and
rules made thereunder shall be liable to pay a penalty. (3)
The penalty leviable under sub-section (2),- (4)
shall be of Rs. 250/- 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; (5)
shall be of Rs. 1,000/- 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; Provided that where such
violation to issue bills was noticed for the first time such dealer shall be
let off with a warning. (1) If the
assessing authority is satisfied that any return submitted under section 13 is
correct and complete, he shall assess the amount of tax payable by the dealer
on the basis thereof, but if the return appears to him to be incorrect or
incomplete he shall, after giving the dealer a reasonable opportunity of
proving the correctness and completeness of the return submitted by him and
making such inquiry as he deems necessary, assess to the best of his judgment,
the amount of tax due from the dealer. An assessment under this section shall
be made only within a period of three years from the expiry of the year to
which the assessment relates. Provided that
notwithstanding the amendment made to sub section (1) by the Andhra Pradesh
General Sales Tax (Third Amendment) Act, 1995 the period for assessment under
this sub section shall continue to be four years for the years preceding to the
year 1992 93. Provided further that the
period for assessments under this sub-section shall be two years for the
assessments relating to the year 1999-2000 and one year for the assessments
relating to 2000-2001 and 2001-2002 (2)
Where the return submitted by a dealer includes the turnover or
any of the particulars thereof which would not have been disclosed but for an
inspection of accounts, registers or other documents of the dealer made by an
officer authorised under this Act before the submission of such return, the
assessing authority may, after giving an opportunity to the dealer for making a
representation in this behalf, treat such return to be an incorrect or
incomplete return within the meaning of sub section (1) and proceed to take
action on that basis. (3)
Central Act 38 of 1949:--Every dealer whose turnover is not less
than rupees forty lakhs in a year, shall, within such time as may be
prescribed, furnish a certified of audit along with the other statements as may
be prescribed duly certificate by a Chartered Accountant within the meaning of
the Chartered Accounts Act, 1949; and if any dealer who fails to furnish the
same shall be liable for penalty of rupees one lakh or an amount equivalent to
one-half per cent of the total turn over relating to the relevant assessment
year whichever is less: Provided that before
levying such penalty, the assessing authority shall give the dealer a
reasonable opportunity of being heard. (4)
When making an assessment to the best of judgment under sub
section (1), the assessing authority may also direct the dealer to pay in
addition to the tax assessed a penalty as specified in sub section (8) on the turnover
that was not disclosed by the dealer in his return. (5)
Where any dealer liable to tax under this Act ? (i)
fails to submit return before the date prescribed in that behalf,
or (ii)
produces the accounts, registers and other documents after inspection
or (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). (6)
In any of the following events, namely, where the whole or any
part of the turnover of a business of a dealer has escaped assessment to tax,
or has been under assessed or assessed at a rate lower than the correct rate,
or where the licence fee or registration fee has escaped levy or has been
levied at a rate lower than the correct rate, the assessing authority may,
after issuing a notice to the dealer, and after making such enquiry as he may
consider necessary, by order, setting out the grounds therefor ? (a)
determine to the best of his judgment the turnover that has
escaped assessment and assess the turnover so determined; (b)
assess the correct amount of tax payable on the turnover that has
been under assessed; (c)
assess at the correct rate the turnover that has been assessed at
a lower rate; (d)
assess the correct amount of tax payable, in case where any
deduction or exemption has been wrongly allowed; (e)
levy the licence fee after determining to the best of his judgment
the turnover on which such fee is payable. (f)
levy the registration fee that has escaped levy; (g)
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) (7)
Any assessment or levy under sub section (4) shall be made within
a period of four years from the date on which any order of assessment or levy
was served on the dealer. (8)
Before issuing any direction for the payment of any penalty under
sub section (2) sub section (3) or sub section (4), the assessing authority
shall give the dealer a reasonable opportunity to explain the omission to
disclose the turnover or to furnish correctly any particulars and shall make
such enquiry as he considers necessary. (9)
The powers conferred by sub section (4) on the assessing authority
may, subject to the same conditions as are applicable in the case of that
authority; be exercised also by any of the authorities higher than the
assessing authority including the Assistant Commissioner (Intelligence), the
Deputy Commissioner and the Joint Commissioner. (10)
Where an assessment under this section has been deferred on
account of any stay order granted by the Special Appellate Tribunal in any
case, or by reason of the fact that an appeal or other proceedings is pending
before the Special Appellate Tribunal or the Supreme Court involving a question
of law having a direct bearing on the assessment in question, the period during
which the stay order was in force or such appeal or proceeding was pending
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 assessments. (11)
It shall be lawful for the Commissioner of Commercial Taxes to
direct, by general or special order, any assessing authority to defer
assessment in respect of any class of goods or any class of dealers pending
clarification by it of any question referred to it, if such question has a
direct bearing on such assessment. The period between the date of such
direction and the date on which such clarification has been received 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. (12)
Where an assessment made under this section has been set aside by
any court or other competent authority under this Act for any reason) the
period between the date of such assessment and the date on which it has been
set aside shall be excluded in computing the period of four years or six years,
as the case may be, specified in this section for the purpose of making any
fresh assessment. (13)
Where there has been delay on the part of the dealer in the
production of accounts and statements for the purpose of making the assessment,
in the submission of reply or objections to the notice of assessment. (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 (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. (14)
The penalty leviable under sub section (2), sub section (3) or sub
section (4) (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 (b)
shall not exceed one half of the tax or the fee due in a case
where such failure was not wilful; Provided that where such
failure occurred due to a bona fide mistake on the part of the dealer, no such
penalty shall be levied. Explanation :- The
expression assessing authority occurring in this section shall, in relation to
licence fee or registration fee, be construed as referring to the licensing or
registering authority, as the case may be, under this Act. (1)
Notwithstanding anything contained in Section 14? (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; (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 (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). (2)
The provisions of section 14 including penalty shall apply to
assessment and re assessment of escaped turnover under this section. (1) If the
assessing authority is satisfied that a dealer has, with a view to evade the
payment of tax, shown in his account sales or purchases of any goods at price
which is less than fair market price of such goods, it may, at any time within
a period of three years from the date on which any order of assessment was
served on the dealer, assess or re assess the dealer to the best of the
judgment on the turnover of such sales or purchases after making such enquiry
as may be necessary and after giving the dealer a reasonable opportunity to
show cause against such assessment. (1-A) While making the
assessments under sub-section (1) above , the assessing authority shall adopt
the highest value of the goods disclosed by the dealer to various statutory
bodies or departments etc. (2) The
provisions of section 14 including penalty shall apply to assessment and re
assessment of escaped turnover under this section. (1)
Subject to the conditions specified in sub sections (2) to (5) of
this section any dealer other than a casual trader or an agent of a non
resident dealer or a dealer who is registered under Section 7 of the Central
Sales Tax Act, 1956 whose total turnover does not exceed rupees five lakhs for
the assessment year concerned, may at his option. pay the amount of tax at the
rate of two percent of the total turnover, in lieu of tax payable under the
other provisions of this Act. (2)
The provisions of this section shall not apply to dealers dealing
in such commodities as may be notified by the Government form time to time. (3)
No dealer shall be eligible to opt to pay tax under sub section
(1) for two years from the date of registration under this Act. (4)
If in any one of the preceding two years, the total turnover of a
dealer exceeds rupees five lakhs he shall not be eligible to opt to pay tax
under sub section (1) (5)
Any dealer who is in arrears in the payment of tax to the
Government and any dealer against whom proceedings are pending or action was
taken under Section 14 (4) of the Act, in any of the preceding two years, shall
not be entitled to opt to pay tax under sub section (1). (6)
The assessment of tax under sub section (1) shall be deemed to
have been completed when the dealer files his return in such manner and with
such particulars and proof as may be prescribed. (7)
If the return filed by a dealer under sub section (1) appears to
be incorrect or incomplete or the dealer has not paid in full the tax payable
under sub section (1), the authority prescribed shall cancel the option
exercised and also the assessment that was deemed to have been completed under
sub section (6)and proceed to assess the total turnover under Section 14 of the
Act. (1)
Every dealer (other than a casual trader or a dealer who opted for
payment of tax under Section 14C or agent of a non resident dealer) whose total
turnover in a year exceeds rupees ten lakhs but does not exceed rupees twenty
five lakhs, in addition to the returns to be filed under Section 13 shall,
submit to the assessing authority concerned a return of his total and net
turnovers and tax due thereon at all places of his business in the preceding
year within such time in such form and in such manner, as may be prescribed
along with the tax due has been completed when the dealer files his return in
such manner and with such particulars and proof as may be prescribed along with
the tax due. (2)
Every such dealer liable to submit a return of self assessment
under sub section (1) shall assess the correct amount of tax due on the
turnover liable to tax: Provided that no dealer
shall be eligible to assess the tax under this section due for two years form
the date of Registration under this Act,. (3)
among the cases where the return is filed under sub section (1)
the assessing authority shall take up assessment under Section 14 in respect of
the following cases, namely: (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 (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 (iii)
where in any one of the preceding two years the total turnover of
a dealer exceeds rupees twenty five lakhs; or (iv)
where a dealer is in arrears of tax to the Government;or (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 (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 (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. (4)
It shall be competent for the assessing authority to take up the
returns filed by such number of dealers for assessment under Section 14 as it
may deem necessary for detailed scrutiny and verification. (5)
In all the cases where a return filed under sub section (1) is not
taken up for assessment either under sub section (3) or sub section (4), the
return so filed shall be deemed to have been accepted and orders shall be
passed in the manner prescribed. (6)
the provisions of sub section (4) of Section 14 shall mutatis
mutandis apply to the assessment under this Section (1) Any
dealer whose turnover in a year does not exceed rupees twenty lakhs or a dealer
registered under sub-section (1-A) of Section 12 and liable to file a return
under Section 15, shall submit to the assessing authority, within ninety days
from the close of year, a return of self assessment in such form and in such
manner as may be prescribed and in such return he shall assess the turnover at
all places of his business during the year and tax due thereon correctly: Provided that any return
filed after the expiry of sixty days from the close of the year may be received
if the return is accompanied by a treasury receipt or cheque or demand draft
for payment of a penalty equivalent to the amount calculated at the rate of
rupees one hundred for every day of delay. (2)
The Commissioner of Commercial Taxes shall issue guidelines from
time to time, for identifying from among the dealers who filed returns under
sub-section (1), the dealers whose assessments shall be taken up for assessment
under Section 14. (3)
From among the dealers who filed returns under sub-section (1),the
Deputy Commissioner shall on the basis of the guidelines issued by the
Commissioner of commercial Taxes from time to time, identify within such time
as may be prescribed, the dealers whose assessments shall be taken up under
Section 14. (4)
Except in the cases which are identified by the Deputy
Commissioner under sub-section (4) for taking up assessment under Section 14
and subject to the conditions that may be prescribed, the assessments of the
dealers who file a correct and complete return under sub-section (1) shall be
deemed to have been completed on such date as may be prescribed. (5)
The provisions of sub-sections (4) and (8) of Section 14 shall
apply mutatis mutandis to the assessment deemed to have been completed under
sub-section (5) of this section (1)
The tax payable under this Act for each year may be provisionally
assessed in advance during the year in monthly or other prescribed instalments
on the basis of estimated or actual turnover of the dealer; and for that
purpose a dealer may be required to submit a return or periodical return of
estimated or actual turnover and pay the tax on the basis of such return or
periodical returns, in such manner as may be prescribed. (2)
If the assessing authority has reason to believe that the provisional
assessment for any period was made on too low a turnover or at too low a rate,
or on too high a turnover or too high a rate, he may enhance or reduce, as the
case may be, such provisional assessment: Provided that before making an
enhancement of the provisional assessment as aforesaid the assessing authority
shall, except where such enhancement is based on the turnover finally
determined for the preceding year, issue a notice thereof to the dealer and
make such inquiry as he considers necessary. (3)
The tax provisionally assessed may be levied and collected, either
in advance during the year in monthly or other prescribed instalments or any
time thereafter in one lumpsum. (4)
Any dealer who is liable to pay tax fails to submit a return as
required by the provisions of this Act or the rules made thereunder or any
dealer who fails to pay the tax due on the basis of the return submitted by him
under section 13 or fails to pay the tax provisionally assessed shall be liable
to pay by way of penalty: (a)
an amount equal to thirty per cent (30%) of the tax where the
dealer has charged the tax from the purchaser; and (b)
in any other case, an amount equivalent to twenty per cent (20%)
of the amount of tax: Provided that before
levying such penalty the assessing authority shall give the dealer a reasonable
opportunity of being heard Notwithstanding anything in
sections 14 and 15, it shall be open to an assessing authority, including the
officer in charge of the check post or barrier referred to in Section 29 to
make a provisional or final assessment on a casual trader on the turnover of
the purchase, or the sale of the goods, effected by him, in accordance with
such rules as may be made in this behalf. (1)
Where any business carried on by a firm, a Hindu undivided family
or an association has been discontinued or the firm, Hindu undivided family or
association has been dissolved, the assessing authority shall make an assessment
of the turnover of the firm, Hindu undivided family, or association, as the
case may be, as if no such discontinuance or dissolution had taken place and
all the provisions of this Act, including the provisions relating to the levy
of a penalty or any other sum chargeable under any provision of this Act,
shall, so far as may be, applied to such assessment. (2)
Where such discontinuance or dissolution takes place after any
proceeding in respect of an assessment for any year has commenced, the proceeding
may be continued against every person who was, at the time of such
discontinuance or dissolution, a partner of such firm or a member of such Hindu
undivided family or association, as the case may be, or the legal
representative of any such person who is deceased, from the stage at which the
proceeding stood at the time of such discontinuance or dissolution, and all the
provisions of this Act shall, so far as may be, applied accordingly. (1) The tax
assessed, whether provisionally or finally and the penalty levied under the
provisions of this Act shall be paid by the dealer in such manner, and within
such time, not being less than fifteen days from the date of service of the
notice of assessment or of the levy of penalty, as may be specified in such
notice: Provided that the time
limit of fifteen days for a notice under this sub section shall not apply to
casual traders. Provided further that the
assessing authority may, for good and sufficient reasons to be recorded in
writing, require the dealer to pay the tax assessed or the penalty levied
within such time, not being less than seven days from the date of service of
the notice of assessment, as may be specified in the notice. Provided also that the
assessing authority shall require the dealer to pay the tax due as per the
return filed by him in case such return is not accompanied by the proof of
payments of tax and it shall not be necessary to give minimum time of fifteen
days for payment of tax as mentioned in this section; (2) (a)
Notwithstanding anything contained in sub section (1), on an application made
by the assessee, the Deputy Commissioner may, by an order, allow extension of
time for payment of any tax, penalty or other amount due under this Act, or
permit the payment thereof in such instalments, within such intervals and
subject to such conditions as he may specify in the said order, having regard
to the circumstances of each case; (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. Provided that as a measure
to revive the sick industries, interest at the rate of ten per cent per annum
only shall be levied against the amount of sales tax deferred as per the
revival package. (3)
(a) If the tax assessed or penalty levied or any other amount due
under this Act or any instalment thereof is not paid by any dealer or other
person within the time specified therefor in the notice of demand or in the
order permitting the payment in instalments or in any other provision of the
Act or the rules made thereunder, the dealer or other person, shall pay in
addition to the amount of such tax, penalty, instalment or any other amount,
interest calculated per every one hundred rupees or part thereof at the rates
mentioned below for the period of delay from the due date or date specified for
its payments. (i)
within 30 days of delay .. at the rate of 18% of the tax due. (ii)
above 30 days but below 90 days of delay .. at the rate of 24% of
the tax due. (iii)
above 90 days but below 365 days of delay .. at the rate of 30% of
the tax due. (iv)
for delay exceeding one year .. at the flat rate of 36% of the tax
due per annum (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; (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; (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. (4)
If the tax assessed or penalty levied or interest payable under
this Act or any instalment therefor, and the fees payable towards licence or
registration, are not paid by a dealer within the time specified thereof, the
whole of the amount then remaining unpaid may be recovered from him as if it
were an arrear of land revenue. (5)
The penalty Payable under this Act shall be without prejudice to
the institution of any proceeding for an offence under this Act, or for the
recovery of the entire amount remaining unpaid under sub section (4). Where any firm is liable to
pay any tax or other amount under this Act, the firm and each of the partners
of the firm shall be jointly and severally liable for such payment. When any private company is
wound up and any tax assessed on the company under this Act for any period,
whether before or in the course of or after its liquidation, cannot be
recovered, then every person who was a director of the private company at any
time during the period for which the tax is due, shall be jointly and severally
liable for the payment of such tax, unless he proves that the non recovery
cannot be attributed to any gross neglect, misfeasance or breach of duty on his
part in relation to the affairs of the company. Notwithstanding anything to
the contrary contained in any law for the time being in force, any amount of tax,
penalty, interest and any other sum if any, payable by a dealer or any other
person under this Act, shall be the first charge on the property of dealer, or
such person. (1)
The assessing authority, may at any time or from time to time, by
notice in writing (a copy of which shall be forwarded to the dealer at his last
address known to the assessing authority) require any person from whom money is
due or may become due to the dealer, or any person who holds or may
subsequently hold money for, or on account of the dealer, to pay to the
assessing authority either forthwith if the money has become due or is so held,
or within the time specified in the notice (but not before the money becomes
due or is held), so much of the money as is sufficient to pay the amount due by
the dealer in respect of arrears of tax, interest, penalty or fee or the whole
of the money when it is equal to or less than that amount. (2)
The assessing authority may, at any time, or from time to time,
amend or revoke any such notice or extend the time of making any payment in
pursuance of the notice. (3)
Any person making any payment in compliance with a notice under
this section shall be deemed to have made the payment under the authority of
the dealer and the receipt of the assessing authority shall constitute a good
and sufficient discharge of the liability of such person to the extent of the
amount referred to in the receipt. (4)
Any person discharging any liability to the dealer after receipt
of the notice referred to in this section shall be personally liable to the
assessing authority to the extent of the liability discharged or to the extent
of the liability of the dealer for the amount due under this Act, whichever is
less. (5)
Where any person to whom a notice under this section is sent
proves to the satisfaction of the assessing authority that the sum demanded or
any part thereof is not due by him to the dealer or that he does not hold any
money for or on account of the dealer, then nothing contained in this section
shall be deemed to require such person to pay the sum demanded or any part
thereof, to the assessing authority. (6)
Where any person to whom a notice under sub section (1) is sent,
fails to pay to the assessing authority the sum demanded or any part thereof as
required in the said notice, such sum shall be recoverable from such person as
if it were an arrear of land revenue due from him (7)
The provisions of this section shall be without prejudice to any
action that may be taken for the recovery of the money due from the assessee. Where during the pendency
of any proceeding under this Act, or after the completion thereof any dealer
creates a charge on, or parts with the possession by way of sale, mortgage,
gift, exchange or any other mode of transfer whatsoever of any of his assets in
favour of any other person, with the intention to defraud the revenue, such
charge or transfer shall be void as against any claim in respect of any tax, or
any other sum payable by the dealer as a result of the completion of the said
proceeding or otherwise: Provided that, such charge
or transfer shall not be void if it is made - (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 (ii)
with the previous permission of the assessing authority. Explanation:- In this
section assets means land, building, machinery, plant shares, securities, and
fixed assets in banks to the extent to which any of the assets aforesaid do not
form part of the stock in trade of the business of the dealer. (1)
Where, during the pendency of any proceeding for the assessment of
any turnover or for the assessment or reassessment of any turnover which has
escaped assessment, the assessing authority is of the opinion that for the
purpose of protecting the interest of the revenue it is necessary so to do, he
may with the previous approval of the Commissioner, by order in writing, attach
provisionally in the prescribed manner any property belonging to the assessee. (2)
Every such provisional attachment shall cease to have effect after
the expiry of a period of six months from the date of the order made under sub
section (1): Provided that the
Commissioner may, for reasons to be recorded in writing, extend the aforesaid
period by such further period or periods as he thinks fit, so, however, that
the total period of extension shall not in any case exceed two years. (1)
A Deputy Commissioner shall have the powers of a Collector under
the Andhra Pradesh Revenue Recovery Act, 1864 for the purpose of recovery of
any amount due under this Act. (2)
Subject to the provisions of sub section (3) all Deputy Commercial
Tax Officers shall, for the purposes of recovery of any amount due under this
Act, have the powers of the Mandal Revenue Officer under the Andhra Pradesh
Rent and Revenue Sales Act, 1839 for the sale of property distrained for any
amount due under this Act. (3)
Notwithstanding anything contained in the Andhra Pradesh Rent and
Revenue Sales Act, 1839, the Deputy Commercial Tax Officer in the exercise of
the powers conferred by sub section (2) shall be subject to the control and
superintendence of the Deputy Commissioner. Where ownership of the
business of a dealer liable to pay tax is transferred, any tax or other amount
payable under this Act in respect of such business and remaining unpaid at the
time of the transfer, may without prejudice to any action that may be taken for
its recovery from the transferor, be recoverable from the transferee as if he
were the dealer liable to pay such tax or other amount. (1)
Any dealer objecting to any order passed or proceeding recorded by
any authority under the provisions of this Act other than an order passed or
proceeding recorded by a an Additional Commissioner or Joint Commissioner,
Deputy Commissioner under sub section (4 C) of Section 14 may within thirty
days from the date on which the order or proceeding was served on him, appeal
to such authority as may be prescribed: Provided that the appellate
authority may within a further period of thirty days admit an appeal preferred
after a period of thirty days if he is satisfied that the dealer had sufficient
cause for not preferring the appeal within that period: Provided further that an
appeal so preferred shall not be admitted by the appellate authority concerned
unless the dealer produces proof of payment of tax admitted to be due, or of
such instalments as have been granted, and the proof of payment of twelve and
half per cent of the difference of the tax assessed by the assessing authority
and the tax admitted by the appellant, for the relevant assessment year, in
respect of which the appeal is preferred. (2) The
appeal shall be in such form, and verified in such manner, as may be prescribed
and shall be accompanied by a fee which shall not be less than fifty rupees but
which shall not exceed one thousand rupees as may be prescribed. (2-A)
Where an appeal is admitted under sub section (1), the appellate authority may,
on an application filed by the appellant and subject to furnishing of such
security or on payment of such part of the disputed tax within such time as may
be specified order stay of collection of the tax under dispute pending disposal
of the appeal. (2-B)
Against an order passed by the appellate authority refusing to order stay under
sub section (2-A) the appellant may prefer a revision petition within thirty
days from the date of the order of such refusal to the Additional Commissioner
or Joint Commissioner who may, subject to such terms and conditions as he may
think fit, order stay of collection of the tax under dispute pending disposal
of the appeal by the appellate authority. (2-C)
Notwithstanding anything in sub section (2-A) or sub-section (2-B), where a
dealer has preferred an appeal to the Appellate Tribunal under Section 21, the
stay, if any, ordered under sub section (2-B) shall be operative till the
disposal of the appeal by such Tribunal, and, the stay, if any ordered under
sub section (2-A) shall be operative till the disposal of the appeal by such
Tribunal, only in case where the Additional or Joint Commissioner on an
application made to him by the dealer in the prescribed manner, makes specific
order to that effect. (3)
The appellate authority may, after giving the appellant an
opportunity of being heard and subject to such rules of procedure as may be
prescribed: (a)
confirm, reduce, enhance or annul the assessment or the penalty,
or both; or (b)
set aside the assessment or penalty, or both, and direct the
assessing authority to pass a fresh order after such further enquiry as may be
directed; or (c)
pass such other orders as it may think fit. (4)
?Before passing orders under
sub section (3), the appellate authority may make such enquiry as it deems fit
or remand the case to any subordinate officer or authority for an inquiry and
report on any specified point or points. (5)
Every order passed in appeal under this section shall, subject to
the provisions of sections 20,21,22 and 23 be final. (1)
The (Commissioner of Commercial Taxes) may suo motu call for and
examine the record of any order passed or proceeding recorded by any authority,
officer or person subordinate to it, under the provisions of this Act,
including sub section (2) of this section and if such order or proceeding
recorded is prejudicial to the interests of revenue, may make such enquiry, or
cause such enquiry to be made and subject to the provisions of this Act, may
initiate proceedings to revise, modify or set aside such order or proceeding
and may pass such order in reference thereto as it thinks fit. (2)
Powers of the nature referred to in sub section (1) may also be
exercised by Additional Commissioner, or the joint Commissioner, Deputy
Commissioner or Assistant Commissioner and the Commercial Tax Officer in the
case of orders passed or proceedings recorded by authorities, officers or
persons subordinate to them. (2-A) The
power under sub section (1) or sub section (2) shall not be exercised by the
authority specified therein in respect of any issue or question which is the
subject matter of an appeal before, or which was decided on appeal by, the
Appellate Tribunal under Section 21. (3)
In relation to an order of assessment passed under this Act, the
powers conferred by sub sections (1) and (2) shall be exercisable only within
such period not exceeding four years from the date on which the order was
served on the dealer, as may be prescribed. (4)
No order shall be passed under sub section (1) or sub section (2)
enhancing any assessment unless an opportunity has been given to the assessee
to show cause against the proposed enhancement. (5)
Where an order passed under this section has been set aside by any
Court or other competent authority under this Act for any reason) the period
between the date of such order and the date on which it has been so set aside
shall be excluded in computing the period of four years specified in sub
section (3) for the purpose of making a fresh revision, if any, under this
section. (6)
Where any proceeding under this section has been deferred on
account of any stay order granted by the Special Appellate Tribunal in any
case, or by reason of the fact that an appeal or other proceeding is pending
before the Special Appellate Tribunal or the Supreme Court involving a question
of law having a direct bearing on the order or proceeding in question, the
period during which the stay order was in force or such appeal or proceeding was
pending shall be excluded in computing the period of four years specified in
this section for the purposes of exercising the power under this Section. (1)
Any dealer objecting to an order passed or proceeding recorded ? (a)
by any prescribed authority on appeal under Section 19, or (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. (2)
The Appellate Tribunal may within a further period of sixty days
admit an appeal preferred after the period of sixty days mentioned in sub
section (1), if it is satisfied that the dealer had sufficient cause for not
preferring the appeal within that period. Provided that no appeal
against the order passed under Section 19 shall be admitted under sub-section
(1) or sub-section (2), unless it is accompanied by satisfactory proof of the
payment of fifty per cent of the tax as ordered by the appellate Deputy
Commissioner under Section 19: Provided further that no
appeal against the order passed under sub-section (2) of Section 20 shall be
admitted under sub-section (1) or sub-section (2), unless it is accompanied by
satisfactory proof of the payment of the tax admitted by the appellant to be
due or in such instalments thereof as might have become payable as the case may
be, and twenty five per cent of the difference of the tax ordered by the
revisional authority under sub-section (2) of Section 20 and the tax admitted
by the appellant: Provided also that the
assessing authority shall refund the said amount of twelve and half per cent or
twenty five per cent or fifty per cent of the difference of tax assessed by the
assessing authority or revisional authority as the case may be and the tax
admitted and paid by the appellant, with simple interest calculated at the rate
of 18% per annum if the refund is not made within 60 days from the date of
receipt of the order passed under Section 19 or Section 21. (3)
The appeal shall be in the prescribed form, shall be verified in
the prescribed manner, and shall be accompanied by such fee which shall not be
less than one hundred rupees but which shall not exceed two thousand rupees as
may be prescribed. (4)
The Appellate Tribunal may, after giving both parties to the
appeal a reasonable opportunity of being heard ? (i)
confirm, reduce, enhance or annul the assessment or the penalty or
both; or (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 (iii)
pass such other orders as it may think fit; Provided that if the
appeal, involves a question of law, a decision on which is pending in any
proceeding before the High Court or the Supreme Court, the Appellate Tribunal
may defer the hearing of the appeal before it, till such proceeding is disposed
of. (5) Before
passing any order under sub section (4), the Appellate Tribunal may make such
inquiry as it deems fit or remand the case to the appellate authority against
whose order the appeal was preferred or to the assessing authority concerned,
for an inquiry and report on any specified point or points. (5-A)
Notwithstanding anything in sub section (4), where the dealer who has filed an
appeal under this section to the Appellate Tribunal fails to appear before the
Appellate Tribunal either in person or by counsel when the appeal is called on
for hearing, it shall be open to the Tribunal to make an order dismissing the
appeal. Provided that the Appellate
Tribunal may, on an application made by the dealer within thirty days from the
date of communication of the order of dismissal and on sufficient cause being
shown by him for his non appearance when the appeal was called on for hearing,
re admit the appeal on such terms as it thinks fit, after giving notice thereof
to the authority against whose order or proceeding the appeal is preferred. (6) Where a
dealer, objecting to an order passed or proceeding recorded by a Deputy
Commissioner of Commercial Taxes under sub section (4 C) of section 14 or suo
motu under sub section (2) of section 20 has preferred an appeal to the
Appellate Tribunal, the Additional Commissioner or the Joint Commissioner may,
on an application filed by the dealer, subject to such terms and conditions, as
he may think fit, order stay of collection of the tax under dispute pending
disposal of the appeal by the Appellate Tribunal. (6-A) The
payment of tax and penalty, if any, due in accordance with the order of the
first appellate authority or of the Deputy Commissioner suo motu under sub
section (4 C) of section 14 or in revision under section 20, in respect of
which an appeal has been preferred under sub section (1), shall not be stayed
pending disposal of the appeal. (7)
Except as provided in the rules made under this Act, the Appellate
Tribunal shall not have the power to award costs to either of the parties to
the appeal. (8)
Every order passed by the Appellate Tribunal under sub section (4)
shall be communicated by it to the dealer, the authority against whose order
the appeal was preferred, the Commissioner of Commercial Taxes and such other
authorities as may be prescribed. (9)
Every order passed by the Appellate Tribunal under sub section (4)
shall, subject to the provisions of section 22, be final. (1)
The State Government may, by notification, constitute for the
State a special Appellate Tribunal called "The Andhra Pradesh Sales Tax
Special Appellate Tribunal" for the purposes of this Act. (2)
The Special Appellate Tribunal shall exercise the functions
conferred on it by or under this Act. (3)
The Special Appellate Tribunal shall consist of a Chairman, a
Vice-Chairman, and a Member to be appointed by the Government: Provided that
where a sitting or retired Judge of a High Court is to be appointed as
Chairman, such appointment shall be made in consultation with the Chief Justice
of the High Court. (4)
No person shall be qualified for appointment,- (a)
as chairman unless he is or has been a judge of a High Court; (b)
as Vice-Chairman unless he,- (c)
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 (d)
?is or has been the
Commissioner of Commercial Taxes for a period of atleast one year; (e)
as Member unless he,- (f)
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 (g)
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. (5)
Any Vacancy in the office of Chairman, Vice-Chairman or Member
shall be filled in accordance with the provisions of this Act. Explanation:-
For the purposes of Section 21-A to 21-F the words "Chairman",
"Vice-Chairman", and "Member" mean respectively the Chairman,
Vice-Chairman and Member of the Special Appellate Tribunal. (1)
The Chairman, Vice-Chairman, and Member shall hold office as such
for a term of five years from the date on which he enters upon his office or
until he attains the age of sixty-five years, whichever is earlier. (2)
The salaries and allowances payable to, and other terms and
conditions of service (including pension, gratuity and other retirement
benefits) of the Chairman, Vice-Chairman and the Member shall be the same as
those applicable to a Judge of the High Court: Provided that neither the
salary and allowances nor the other terms and conditions of service of the
Chairman, Vice-Chairman or the Member shall be varied to his disadvantage after
his appointment. (3) (a) The
Chairman or Vice-Chairman or the Member shall not be removed from his office
before the expiry of the term of his office, except by an order of the
Government on the ground of proved misbehavior or incapacity, and except after
an enquiry by a Special Tribunal in which he has been informed of the charges
against him and given a reasonable opportunity of being heard in respect of
those charges. The Special Tribunal shall consist of three Judges of the High
Court, nominated from time to time by the Chief Justice of the High Court in
that behalf; (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. The Special Appellate
Tribunal shall have the same power as are vested in Civil Court under the Code
of Civil Procedure, 1908 (Central Act V of 1908) including the power to punish
for contempt. (1)
Subject to the provisions of this Act or any rule made thereunder,
the Special Appellate Tribunal may, by order, regulate its practice and
procedure. (2)
No appeal shall be entertained by the special Appellate Tribunal
unless the assessee pays the tax admitted to be due from him. Provided that if as a
result of the appeal, any change becomes necessary in the assessment, the
Special Appellate Tribunal may authorise the assessing authority to amend the
assessment and on such amendment being made, the excess amount paid by the
assessee shall, on his application, be refunded to him with simple interest at
twelve percent per annum. (3)
Every order passed by the Special Appellate Tribunal shall be
final and shall not be called in question in any Court except the Supreme Court
as provided under Section 21-E. (4)
The functions of the Special Appellate Tribunal may be exercised
:- (i)
by a Bench consisting of Chairman, Vice-Chairman and the Member ;
or (ii)
by a Bench consisting of the Vice-Chairman and the Member
constituted by the Chairman and the Member constituted by the Chairman; or (iii)
by a Single Member in such cases as the Chairman may deem fit. Explanation :- The Single
Member referred to in clause (iii) may be either the Chairman or the
Vice-Chairman or the Member. Provided that if any case
which comes up before a Single Member (who is not the Chairman) or a Bench of
which the Chairman 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. (5) Where an
appeal or application or revision is heard by a Bench consisting of the
Chairman, Vice-Chairman and the Member and members differ in opinion on any
point, the point shall be decided in accordance with the opinion of the
majority and where the members of a Bench consisting of Vice-Chairman and
Member differ in opinion on any point, the matter shall be referred to the
Chairman, whose decision there on shall be final. Notwithstanding any thing
contained in any other law, the jurisdiction of all Courts except the Supreme
Court, is excluded with respect to any matter which is by or under this Act
required to be decided or dealt with by the assessing authority, the Assistant
Commissioner, the Appellate Deputy Commissioner, the Joint Commissioner of
Commercial Taxes, The Commissioner of Commercial Taxes, the Appellate Tribunal
or the Special Appellate Tribunal. No writ shall lie in the
High Court to set aside or modify any proceedings or order taken or made by any
authority, officer or Tribunal referred to in Section 21-E under this Act or
with respect to any other matter which is by or under this Act, required to be
decided or dealt with by the said authority, officer or Tribunal. (1)
Within ninety days from the date on which an order under sub
section (4) of section 21 was communicated to him the dealer or the authority
prescribed in this behalf may prefer to the Special Appellate Tribunal against
the order on the ground that the Appellate Tribunal has either decided
erroneously, or failed to decide, any question of law: Provided that the
Special Appellate Tribunal may admit a petition preferred after the period of
ninety days aforesaid if it is satisfied that the petitioner has sufficient
cause for not preferring the petition within that period. (2)
The petition shall be in the prescribed form, shall be verified in
the prescribed manner, and shall, where it is preferred by the dealer, be
accompanied by a fee of rupees five hundred (3)
If the Special Appellate Tribunal, perusing the petition considers
that there is no sufficient ground for interfering, it may dismiss the petition
summarily. Provided that no petition
shall be dismissed unless the petitioner has had a reasonable opportunity of
being heard in the support thereof. (4) (a) If
the Special Appellate Tribunal does not dismiss the petition summarily, it
shall, after giving both parties to the petition, a reasonable opportunity of
being heard, determine the question or questions of law raised and either
reverse, affirm, or amend the order against which the petition was preferred or
remit the matter to the Appellate Tribunal with the opinion of the Special
Appellate Tribunal on the question, or questions of law raised, or pass such
other order in relation to the matter as the Special Appellate Tribunal thinks
fit. (b) Where the Special
Appellate Tribunal remits the matter to the Appellate Tribunal under clause (a)
with its opinion on the question or questions of law raised, the Appellate
Tribunal shall amend the order passed by it in conformity with such opinion. (5)
Before passing an order under sub section (4), the Special
Appellate Tribunal may, if it considers it necessary so to do, remit the
petition to the Appellate Tribunal and direct it to return the petition with
its finding on any specific question or issue. (6)
Notwithstanding that a petition has been preferred under
sub-section (1) tax shall be paid in accordance with the assessment made in the
case: Provided that the Special
Appellate Tribunal may, in its discretion permit the petitioner to pay the tax
in such number of instalments, or give such other direction in regard to the
payment of tax as it thinks fit: Provided further that if,
as a result of the petition, any change becomes necessary in such assessment,
the Special Appellate Tribunal may authorise the assessing authority to amend
the assessment, and on such amendment being made the excess amount paid by the
dealer shall be refunded to him without interest, or the further amount of tax
due from him shall be collected in accordance with the provisions of this Act,
as the case may be. (6-A) The
payment of tax and penalty, if any due in accordance with the order of the
Appellate Tribunal in respect of which a petition has been preferred under sub
section (1) shall not be stayed pending the disposal of the petition, but if
such amount is reduced as a result of such petition, the excess tax paid shall
be refunded in accordance with the provisions of section 33 B (7) (a) The
Special Appellate Tribunal may, on the application of the dealer or the
prescribed authority review any order passed by it under sub section (4) on the
basis of facts which were not before it when it passed the order. (b) The application for
review shall be preferred within such time, and in such manner as may be
prescribed and shall, where it is preferred by the dealer, be accompanied by a
fee of rupees one hundred. (8) In
respect of every petition or application preferred under sub section (1) or sub
section (7), the costs shall be in the discretion of the High Court. (1) Any
dealer objecting to an order relating to assessment passed by the (Commissioner
of Commercial Taxes suo motu under sub-section (1) of Section 20 Joint
Commissioner suo motu under sub-section (4-C) of section 14 or under
sub-section (2) of section 20 may appeal to the Special Appellate Tribunal
within sixty days from the date on which the order was communicated to him. Provided that the Special
Appellate Tribunal may admit an appeal preferred after the period of sixty days
aforesaid if it is satisfied that the dealer had sufficient cause for not
preferring the appeal within that period. (2)
The appeal shall be in the prescribed form, shall be verified in
the prescribed manner and shall be accompanied by a (fee which shall not be
less than five hundred rupees but which shall not exceed two thousand rupees as
may be prescribed. (3)
The Special Appellate Tribunal shall, after giving both parties to
the appeal, a reasonable opportunity of being heard, pass such order thereon as
it thinks fit. (4)
The provisions of sub sections (6), (7) and (8) of section 22,
shall apply in relation to appeals preferred under sub section (1) as they
apply in relation to petitions preferred under sub section (1) of section 22. Every petition, application
or appeal preferred to the High Court under sections 22 and 23 shall be heard
by a Bench of not less than two judges, and in respect of such petition,
application or appeal, the provisions of Section 98 of the Code of Civil
Procedure, 1908 (Central Act v of 1908), shall, so far as may be, applied. Notwithstanding anything in
sections 14 and 20 where an assessment, re assessment, rectification in or
revision of an assessment is made in respect of an assessee or any person, in
pursuance or in consequence of or to give effect to any finding or direction
contained in an order under section 19, section 20, section 21, section 22 or
section 23 or in an order of any court in a proceeding, otherwise than by way
of appeal or revision under this Act, such assessment, re assessment,
rectification in or revision of an assessment shall be made within three years
from the date of receipt of such order by the assessing or revising authority
as the case may be. Every person licenced or
registered under this Act, every dealer liable to get himself registered under
this Act, and every other dealer who is required so to do by the prescribed
authority by notice served in the prescribed manner, shall keep and maintain a
true and correct account promptly in any of the languages specified in the
Eighth Schedule to the Constitution, or in English showing such particulars as
may be prescribed; and different particulars may be prescribed for different
classes of persons or dealers The owner or other person
in charge of a boat shall carry with him, - (i)
bill of sale or delivery note. (ii)
log book, and (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. The owner or other person
in charge of a goods vehicle shall carry with him (i)
bill of sale or delivery note, (ii)
goods vehicle record or trip sheet, and (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. (1)
Any Officer not below the rank of an Assistant commercial Tax
Officer authorised by the State Government in this behalf may for the purposes
of this Act, require any dealer to produce before him the accounts, registers
and other documents, and to furnish any other information relating to his
business. (2)
All accounts, registers and other documents maintained by a dealer
in the course of his business, the goods in his possession, and his offices,
shops, godowns, vessels or vehicles shall be open to inspection by such officer
at any time during the business hours prescribed under the relevant law for the
time being in force or where no such hours are prescribed at all reasonable
times; (3)
If any such officer has reason to suspect that any dealer is
attempting to evade the payment of any tax or other amount due from him under
this Act, he may, for reasons to be recorded in writing, seize such accounts,
registers or other documents of the dealers as he may consider necessary and
shall give the dealer a receipt for the same. The accounts, registers and
documents so seized shall be retained by such officer only for so long as may
be necessary for their examination and for any inquiry or proceeding under this
Act. Provided that such accounts, registers and documents shall not be retained
for more than thirty days at a time except with the permission of the next
higher authority. (4)
For the purposes of sub section (2) or sub section (3), any such
officer shall have power to enter and search at any time during the business
hours prescribed under the relevant law for the time being in force, or where
no such hours are prescribed, at all reasonable times, any office, shop,
godown, vessel, vehicle or any other place of business or any building or place
where such officer has reason to believe that the dealer keeps or is, for the
time being, keeping any goods, accounts, registers or other documents of his
business: Provided that no
residential accommodation not being a shop-cum-residence shall be entered into
and searched by any officer below the rank of Deputy Commissioner except on the
authority of an order issued by any officer not below the rank of a Deputy
Commissioner having jurisdiction over the area; or an officer not below the
rank of Deputy Commissioner of Commercial Taxes Department working in Vigilance
and Enforcement Department having jurisdiction over the entire State of Andhra
Pradesh. and all searches under this sub section shall so far as may be, made
in accordance with the provisions of the Code of Criminal procedure, 1973
subject to the rules if any, made in this behalf. (5) The power
conferred by sub section (4) shall include the power to break open any box or
receptacle in which any goods, accounts, registers or other documents of the
dealer may be contained, or to break open the door of any premises, where any
such goods, accounts, registers or other documents may be kept: Provided that the power to
break open the door shall be exercised only after the owner or any other person
in occupation of the premises, if he is present therein, fails or refuses to
open the door on being called upon to do so. (6)
The power conferred by sub section (4) shall also include the
power to: (a)
seal for a period of not exceeding twenty four hours, any box,
receptacle, godown or building where any goods, accounts, registers or other
documents of the dealer are, or reasonably believed to be kept, if the owner or
any other person in occupation, leaves the premises or refuses to open any box,
receptacle, godown or building or is not readily available; (b)
search any person (other than 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. (7)
any such officer shall have power to seize and confiscate any
goods which are found in any office, shop, godown, vehicle, vessel or any other
place of business or any building or place of the dealer, but not accounted for
by the dealer in his accounts, registers and other documents maintained in the
course of his business: Provided that before taking
action for the confiscation of goods under this sub section, the officer shall
give the person affected an opportunity of being heard and make an inquiry in
the prescribed manner: Explanation:- It shall be
open to the State Government to authorise different classes of officers for the
purpose of taking action under sub sections (1), (2) and (3). (1)
Where the authority prescribed has reason to believe that any
goods of a fair market value exceeding five thousand rupees have been sold or
purchased by a dealer, to or from another dealer or person, as the case may be,
for a consideration which is less than fair market price of the goods and that
consideration for such sale or purchase as agreed to between the parties has
not been truly stated in the invoice or delivery Chelan or any other document
relating thereto, with the object of facilitating the reduction or evasion of
the tax payable under this Act, the authority prescribed may, subject to the
provisions of this section initiate proceedings for the acquisition of such
goods. (2)
The powers conferred under sub-section (1) shall be exercised by
the prescribed authority in respect of goods sold or purchased which, are in
transit or in the possession of the seller or buyer or their agents. (3)
In any proceedings under this section in respect of any goods
which has been sold or purchased for a consideration which is less than its
fair market price, it shall be presumed, unless the contract is proved, that
the consideration for such sale as agreed to between the parties has not been
truly stated in the invoice, or sale bill or other documents related thereto
with such object as is referred to in sub-section (1). (4)
Before initiating such proceedings, the authority prescribed shall
record his reasons for doing so and no orders shall be passed under sub-section
(1) without giving the dealer an opportunity of being heard. (5)
No such proceedings shall be initiated unless the authority
prescribed has reason to believe that the fair market price of the goods
exceeds the consideration therefor by more than twenty per cent. (6)
Where any goods are acquired under this section the authority
prescribed shall pay for such acquisition compensation which shall be a sum
equal to the aggregate of the amount of sale price of the goods mentioned in
the invoice or delivery Chelan or any document related thereto and any
expenditure incurred on freight or any other incidental expenses incurred by
the dealer in relation to those goods. (1)
If the State Government or the Commissioner of Commercial Taxes
consider it necessary that with a view to prevent or check evasion of tax under
this Act in any place or places in the State, it is necessary so to do, the
State Government or the Commissioner of Commercial Taxes may by notification
direct the setting up of a check post or the erection of barrier, or both, at
such place or places as may be notified. (2)
At every check post or barrier mentioned in Sub section (1), or at
any other place when so required by any officer empowered by the State
Government in this behalf, the driver or any other person in charge of a goods
vehicle or boat shall stop the vehicle or boat, as the case may be, and keep it
stationary as long as may reasonably be necessary, and allow the officer in
charge of the check post or barrier, or the officer empowered as aforesaid, to
examine the contents in the vehicle or boat and inspect all records relating to
the goods carried, which are in the possession of such driver or other person
in charge for the purpose of ascertaining whether there has been any sale or
purchase of goods carried and in case there was sale or purchase of the goods
carried, whether such sale or purchase is liable to tax under this Act, and if
so (a)
whether such tax has been paid; or (b)
whether the sale or purchase of the goods carried has, for the
purpose of payment of tax under this Act, been properly accounted for in the
bills of sale, or delivery notes or such other documents as may be prescribed. (3)
If on such examination and inspection it appears (a)
(i) that the tax, if any payable under this Act in respect of the
sale or purchase of the goods carried, has been paid; or (ii) that the sale or
purchase of the goods carried has, for the purpose of payment of tax 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 (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 (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 form and in such manner and to such authority as may be prescribed, on
behalf of the person liable to pay such tax (4)
If the tax is paid and the security is furnished, then the goods
so detained shall be released forthwith. (5)
The driver or any other person in charge of the goods vehicle or
boat shall, if so required, give his name and address and the name and the name
and address of the owner of the goods vehicle or boat as well as those of the
consignor and the consignee of the goods. (6)
If the tax directed to be paid and the security directed to be furnished
under Sub section (3) is not paid and furnished and if the said officer is
satisfied, after making such enquiry as he deems fit, that with a view to
prevent the evasion of tax payable in respect of the sale or purchase of the
goods carried, it is necessary to detain the goods, he shall detain so much of
the goods as are approximately equal in value to the amount of tax directed to
be paid and security directed to be furnished under Sub section (3) as long as
may reasonably be necessary. Provided that no such goods
shall be detained by the said officer for more than three days except with the
permission of the next higher authority. (7)
Where goods are carried without paying tax, if any, payable under
this Act, or goods are carried without being properly accounted for in the
documents referred to in clause (b) of Sub section (2), the said officer shall
collect the tax payable on the goods so carried and in addition levy a penalty
not exceeding five times the amount of tax payable on such goods after giving a
reasonable opportunity to the person likely to be affected, against the
proposed penalty. (8)
Any such officer shall have power to seize and confiscate any
goods where such goods are carried in the goods vehicle without any documents
or covered by fictitious documents. Provided that before taking
action for the confiscation of goods under this sub-section, the officer shall
give the person affected an opportunity of being heard. (9) In case
the goods detained under Sub section (6) are subject to speedy and natural
decay, and in the case of the goods, where no claim is made within the
prescribed period, the said officer shall, subject to such conditions as may be
prescribed, sell such goods in open auction and remit the sale proceeds thereof
in a Government treasury: Provided that if the said
officer is an officer below the rank of a Deputy Commercial Tax Officer, the
sale under this Sub section shall be effected by the Deputy Commercial Tax
Officer having jurisdiction. (10) Any
person entitled to such sale proceeds shall, on application to the prescribed
authority and upon sufficient proof, be paid the sale proceeds mentioned in Sub
section (7), after deducting the expenses of the sale and other incidental
charges and the amount of sales tax and penalty due under this Act in respect
of the sale or purchase of the goods in question. Explanation :- For the
purpose of this Section, the explanation said officer means the officer in
charge of the check post or barrier or the officer empowered under Sub section
(2). (1) Where a
carrier or bailee to whom goods are delivered for transmission, before delivery
is taken from him keeps the said goods in any office shop, godown, vessel,
receptacle, vehicle or any other place, any officer empowered by the Government
in this behalf, shall have power to enter into and search such office, shop,
godown, vessel, receptacle, vehicle or other place of business or building or
place, and to examine the goods and inspect all records relating to such goods.
The carrier or bailee or the person in charge of the goods and records shall
give all facilities for such examination or inspection and shall if so required
produce the bill of sale or delivery note or such other documents as may be
prescribed regarding the goods and give his name and address and the name and
address of the carrier or the bailee and the consignee. Explanation :- For the
purpose of this Section, where goods are delivered to a carrier or a bailee for
transmission, the movement of goods shall be deemed to commence at the time of
such delivery and terminate at the time when delivery is taken from such
carrier or bailee. (2) Any such
officer shall have power to seize and confiscate any goods which are found in
any office, shop, godown, vehicle, vessel or any other place of business or any
building or place of a carrier or a bailee for transmission where such goods
are not covered by any documents or covered by fictitious documents. Provided that before taking
action for the confiscation of goods under this sub-section, the officer shall
give the person affected an opportunity of being heard. Where a vehicle, carrying
goods, coming from any place outside the State and bound for any other place
outside the State, pass through the State, the driver or other person in charge
of such vehicle shall obtain in the prescribed manner a transit pass from the
officer in charge of the first check post barrier after his entry into the
State o delivery and it to the officer in charge of the last check post or
barrier before his exit from the State, failing which it shall be presumed that
the goods carried thereby have been sold within the State by the owner or
person in charge of the vehicle and accordingly the tax is assessed and
penalty, if any levied in accordance with the provisions of this Act: Provided that where the
goods carried by such vehicle are, after their entry into the State,
transported outside the State by any other vehicle or conveyance, the burden of
proving that the goods have actually moved out of the State shall be on the
owner on the owner or person in charge of the vehicle. Explanation:- If a vehicle
is hired for transportation of goods by any person, the hirer of that vehicle
shall, for the purposes of this Section, be deemed to be the owner of the
vehicle" (1)
Any person who? (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 (b)
being a person obliged to register himself as a dealer under this
Act, does not get himself so registered; or (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. (2)
Any person who ? (a)
prevents or obstructs inspection, entry, search or seizure by an
officer authorised under Section 28, in contravention of the terms thereof; or (b)
prevents or obstructs inspection of any goods vehicle or boat
carrying goods, by an officer in charge of check post or barrier or any officer
empowered under Section 29, shall on conviction, be liable to be punished 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. Provided that the minimum
sentence of imprisonment shall not be applicable to offences other than the
offence of assault on officer while discharging his duties under Section 28 or
Section 29. (3)
Any person who (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; (b)
fraudulently evades the payment of any tax, fee or other amount,
not exceeding rupees one lakh, due from him under this Act; (c)
knowingly produces incorrect or false accounts, registers or other
documents or furnishes incorrect or false information in any proceedings under
this Act; (d)
wilfully fails to issue a bill or cash memorandum in respect of a
sale as prescribed under any provision of this Act; or (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. (4)
Any person who after purchasing any goods in respect of which he
has made a declaration under the proviso to Sub section (1) of Section 5 B
fails, without reasonable excuse, to make use of the goods for the declared
purpose shall, on conviction, be liable to be punished 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 a third
or subsequent offence 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. (5)
(a) An owner or other person in charge of a boat or goods vehicle
who fails to carry with 40 him any of the records or documents specified in
Section 26 or Section 17, as the case may be, shall on conviction be liable to
be punished with simple imprisonment (which may extend to one year and with
fine which shall not be less than five hundred rupees but which may extend to
two thousand rupees). (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. (6)
If the driver or any other person incharge of any boat or goods
vehicle refuses on demand by the officer in charge of the check post or barrier
or the officer empowered under Sub section (2) of Section 29 to give his name
and address or the name and address of the owner of the boat or goods vehicle
or of the consignor and consignee of the goods or gives any name and address
which he knows or has reason to believe to be false, he shall, on conviction,
be liable to be punished with simple imprisonment which may extend to one year
and with fine which shall not be less than five hundred rupees but which may
extend to two thousand rupees. (7)
Any person who makes any statement or declaration in any of the
records or documents specified in Section 26 of Section 27, as the case may be,
which statement of declaration he knows or has reason to believe to be false,
he shall, on conviction, be liable to be punished with simple imprisonment
which may extend to one year and with fine which shall not be less than five
hundred rupees but which may extend to two thousand rupees. (8)
Any person who is in any way knowingly concerned in any fraudulent
evasion o attempt at evasion or abetment of evasion of any tax, payable in
respect of the sale or purchase of any goods under this Act, shall, on
conviction, be liable to be punished with simple imprisonment which may extend
to one year and with fine which shall not be less than five hundred rupees but
which may extend to two thousand rupees. (9)
Any person who is in possession of any form as may be notified
which has not been obtained by him or by his principal or by his agent in
accordance with the provisions of this Act or any rule made thereunder, shall
be punishable with simple imprisonment which may extend to six months or with
fine or with both and when the offence is a continuing offence with a fine
which may extend to fifty rupees for every day during which the offence
continues If any dealer who is
required so to do by the prescribed authority by a notice served on him fails
in contravention of section 25, to keep true and correct account of the value
of goods purchased or sold by him or fails when directed so to do under that
section, to keep any account or records in accordance with the directions, he
shall be liable to pay, in addition to any tax for which may be liable, a
penalty of an amount not exceeding rupees two thousand or double the amount of
tax which would have been payable had there been no such failure, whichever is
less. (1)
No dealer shall collect any sum by way of tax, in respect of sale
or purchase of any goods which are not liable to tax under this Act. (2)
No person, other than a dealer, shall collect on the sale or
purchase of any goods, any sum by way of tax from any other person and no
dealer shall collect any amount by way of tax in excess of the amount of tax
already paid by him, if any, at the time of purchase by him and payable by him
on the sale by him under the provisions of this Act. (3)
Nothing in sub section (2) shall apply to a person where he is
required to collect separately any amount of tax under the provisions of any
other law for the time being in force. (1) If any
person collects tax in contravention of the provisions of Section 30B, any sum
so collected shall be forfeited either wholly or partly to the State Government
and in addition he shall be liable to pay a penalty of an amount not exceeding
two thousand and five hundred rupees: Provided that the assessing
authority shall not levy penalty if it is evident that due to bona fide mistake
the dealer collected tax in contravention of the provisions of Section 30-B and
the tax so collected in excess has been remitted to the Government along with
the tax payable for that month: Provided further that the
assessing authority shall while imposing that penalty or forfeiture, take into
consideration the amounts refunded to the purchaser from out of the amounts
collected by way of tax in contravention of Section 30-B or for the refund of
which satisfactory arrangement has been made. (2) No order
for the forfeiture under this Section, shall be made after the expiration of
three years from the date of collection of the amount referred to in sub
section (1): Provided that in computing
the period of three years under this sub section, the period during which any
stay order was in force or any appeal or other proceeding in respect thereof
was pending shall be excluded. (3)
If the assessing authority in the course of any proeeceding under
this Act, or otherwise has reason to believe that any person has become liable
to penalty with or without forfeiture of any sum under sub section (1) such
authority shall serve on such person a notice in the prescribed form requiring
him on a date and at a place specified in the notice to attend and show cause
why a penalty with or without forfeiture of any sum as provided in sub section
(1) shall not be imposed on him. (4)
The assessing authority shall thereupon hold an enquiry and shall
make such order as he thinks fit. (5)
No prosecution for an offence under this Act, shall be instituted
in respect of the same facts on which a penalty has been imposed under this
section Whoever abets the
commission of any offence under this Act, shall be punished with the punishment
provided for the offence. (1)
No Court other than the Court of a Magistrate of the first class
shall take cognizance of, or try an offence under this Act. (2)
No prosecution for offence under sub section (2) of section 30, or
for any second or subsequent offence under sub section (3) of that section,
shall be instituted except with the written consent of the Deputy Commissioner
having jurisdiction over the area. (1)
the prescribed authority may accept, from any person who has
committed or is reasonably suspected of having committed an offence under this
Act, by way of composition of such offence (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 (b)
in other cases a sum of money not exceeding three thousand rupees. (2)
Any order passed or proceeding recorded by the prescribed
authority under sub section (1) shall be final and no appeal or application for
revision shall lie therefrom The assessing authority or
the licensing authority, as the case may be, shall refund the tax or the
licence fees, if any, paid provisionally by an assessee or licensee for any
particular period, if it is found to be in excess of the tax or the licence
fees payable by him for the said period, or at the option of the assessee or
licensee, adjust such excess towards any tax or licence fees due in respect of
any other period: Provided that the assessing
or licensing authority, as the case may be, may first apply the excess paid in
respect of any period towards the recovery of any amount, in respect of which a
notice of demand may have been issued, and shall then refund the balance, if
any. (1)
Every claim for refund under section 33 shall be made by the
assessee or licensee in such form and verified in such manner as may be
prescribed, on or after the date on which the tax or the licence fees in
respect of which the claim is made was directed to be refunded. (2)
No such claim shall be allowed unless it is made within three
years from the date specified in sub section (1). Where as a result of any
order passed in appeal or other proceeding under this Act, refund of any amount
becomes due to the assessee or licensee, the assessing or licensing authority
shall refund the amount to the assessee or licensee without his having to make
any claim in that behalf, or adjust or apply, such amount as provided in
section 33. Where a levy and collection
of tax is held invalid by any judgment or order of a Court or Tribunal, it
shall not be necessary to refund any such tax to the dealer unless it is proved
by the dealer to the satisfaction of the assessing authority that the tax has
not been collected from the purchaser Where an order giving rise
to a refund to an assessee or licensee is the subject matter of an appeal or
further proceeding, or where any other proceeding under this Act is pending,
and the assessing or the licensing authority is of the opinion that the grant
of the refund is likely to adversely affect the revenue, the assessing or the
licensing authority may, with the previous approval of the Deputy Commissioner,
withhold the refund till such time as the Deputy Commissioner may determine. In a claim for refund under
section 33, it shall not be open to the assessee or the licensee to question
the correctness of any assessment or other matter decided, which has become
final and conclusive, or seek for a review in respect thereof, and the assessee
or the licensee shall not be entitled to any relief on such claim except the
refund of tax or licence fees wrongly paid or paid in excess. (1) If the
assessing authority or the licensing authority does not grant the refund within
six months from the date on which the claim for refund is made by the assessee
or licensee under section 33 A, the State Government shall pay the assessee or
licensee simple interest at twelve percent per annum on the amount directed to
be refunded from the date immediately following the expiry of the period of six
months aforesaid to the date of the order granting the refund. Explanation :- If the delay
in granting the refund within the period of six months aforesaid is
attributable to the assessee or licensee, whether wholly or in part, the period
of the delay attributable to him shall be excluded from the period for which
interest is payable. (2) Where any
question arises as to the period to be excluded for the purpose of calculation
of interest under the provisions of this section, such question shall be
determined by the Commissioner of Commercial Taxes whose decision shall be
final. (1)
Where a refund is due to the assessee or licensee in pursuance of
an order referred to in section 33 B and the assessing or the licensing
authority does not grant the refund within a period of six months from the date
of such order, the State Government shall pay to the assessee or the licensee
simple interest at twelve percent per annum on the amount of refund due from
the date immediately following the expiry of the period of six months aforesaid
to the date on which the refund is granted. (2)
Where the refund is withheld under the provisions of section 33 C
the State government shall pay interest at the aforesaid rate on the amount of
the refund ultimately determined to be due as a result of the appeal or further
proceeding for the period commencing after the expiry of six months from the
date of the order referred to in section 33 C to the date the refund is
granted. (1)
an assessing authority or an appellate or revising authority
including the Appellate Tribunal or any Officer of the Commercial Taxes
Department not lower in rank than an Assistant Commercial Tax Officer shall,
for the purpose of this Act, have all the powers: (a)
to summoning and enforcing the attendance of any person and
examining him on oath or affirmation and (b)
compelling the production of any document. (2)
Without prejudice to the provisions of any other law for the time
being in force, where a person to whom a summons is issued either to attend to
give evidence, or produce accounts, registers, records or other documents at a
certain place and time intentionally omits or fails to attend or produce accounts,
registers, records or other documents at such place or time the authority or
officer mentioned in sub section (1) may after giving the person concerned a
reasonable opportunity of being heard impose upon him by way of penalty a sum
not exceeding five hundred rupees as it or he thinks fit. (3)
Any officer of the Commercial Taxes Department, not lower in rank
than an Assistant Commercial Tax Officer shall have powers to call for such
information, particulars, or records as he may require from any person for the
purpose of assessment, levy and collection of tax under this Act. (1)
Any assessing authority or appellate or revising authority under
this Act may, by writing, require any person or authority to furnish such information,
particulars or records available with that person or authority as will be
useful or relevant to any proceeding under this Act. (2)
The person or authority from whom such information, particulars or
records is or are required under Sub section (1) shall furnish, within a
reasonable time, the information, particulars or records available. Any person who is entitled
to appear before any authority other than the High Court in connection with any
proceedings under this Act, may be represented before such authority (a)
by his relative or a person regularly employed by him, if such
relative or person is duly authorised by him in writing in this behalf; or (b)
by a legal practitioner; or (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. Save as otherwise expressly
provided in this Act, no Court shall entertain any suit, or other proceeding to
set aside or modify, or question the validity of any assessment, order or
decision made or passed by any officer or authority under this Act or any rules
made thereunder, or in respect of any other matter falling within its or his
scope. (1)
No suit, prosecution or other proceeding shall lie against any
officer or servant of the State Government for any act done or purporting to be
done under this Act without the previous sanction of the State Government, and
no such suit, prosecution or other proceeding shall be instituted after the
expiry of six months from the date of the act complained of. (2)
No officer or servant of the State Government shall be liable in
respect of any such act in any civil or criminal proceeding if the act was done
in good faith in the course of the execution of duties imposed on him or the
discharge of functions entrusted to him by or under this Act. Nothing contained in this
Act shall be deemed to impose or authorise the imposition of a tax on the sale
or purchase of any goods, where such sale or purchase takes place, (i)
outside the State; or (ii)
in the course of the import of the goods into, or export of the
goods out of the territory of India; or (iii)
in the course of inter State trade or commerce. Explanation :- The
provisions of Chapter II of the Central Sales Tax Act, 1956 (Central Act 74 of
1956), shall apply for the purpose of determining when a sale or purchase takes
place in the course of inter State trade or commerce or outside a State or in
the course or import or export. No assessment made, penalty
or compounding fee levied or other order passed by any officer or authority
under this Act, shall be set aside merely on account of any defect or
irregularity in the procedure relating thereto, unless it appears that such
defect or irregularity has in fact occasioned material hardship or failure of
justice. The amount of turnover
shall be rounded off to the nearest multiple often rupees and for this purpose
any part of a rupee consisting of paise shall be ignored and thereafter if such
amount is not a multiple of ten, then, if that last figure in the amount is
five or more, the amount shall be increased to the next higher amount which is
multiple of ten and if the last figure is less than five, the amount shall be
reduced to the next lower amount which is a multiple of ten; and the amount so
rounded off shall be deemed to be total turnover of the assessee for the
purposes of this Act. The amount of tax,
interest, penalty, or any other sum payable and the amount of refund due under
the provisions of this Act shall be rounded off to the nearest rupee and for
this purpose, where such amount contains a part of a rupee consisting of paise,
then, if such part is fifty paise or more, and it shall be increased to one
rupee and if such part is less than fifty paise, is shall be ignored. (1)
The State Government may by notification, make rules to carry out
the purposes of this Act. (2)
In particular and without prejudice to the generality of the
foregoing power, such rules may provide for (a)
all matters expressly required or allowed by this Act to be
prescribed; (b)
the manner of determination of the amount payable by the dealer in
respect of : (c) any
transfer of property in goods (whether as goods or in some other form) involved
in the execution of a works contract; (d) any
delivery of goods on hire purchase or any system of payment by instalments; (e) 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; (f)
any transfer of property in goods involved in lucky gift scheme. (g)
the term of office, and the conditions of service, of the members
of the Appellate Tribunal; (h)
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; (i) the
rectification of mistakes apparent from the record of any assessment, appeal or
revision and the period within which such rectification may be made; (j) ?the administration of the check posts set up
and barriers erected under this Act and the regulation of the work therein; (k)
the form of, and the particulars to be contained in, any
declaration to be furnished under Sub section (1) of Section 5 B, 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; (l)
the disposal of goods confiscated under this Act and of the
proceeds thereof; (m)
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)
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; (o)
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; (p)
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; (q)
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. (r)
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; (s)
the duties and powers of officers appointed for the purpose of
enforcing the provisions of this Act; (t)
the circumstances in which and the extent to which, fees paid in
pursuance of Section 21 may be refunded; (u) generally
regulating the procedure to be followed and the forms to be adopted in
proceedings under this Act; (v) 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; (w) 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; (x) 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. (y)
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; (z)
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; (aa)
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 (bb)
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. (cc)
Any rule under this Act, may be made so as to have retrospective
effect. (3)
In making a rule under Sub section (1) or Sub section (2), the
State Government may provide that a person guilty of a breach thereof, shall,
on conviction by a Magistrate of the First class, be liable to be punished with
fine which may extend to two thousand rupees. (4)
Every rule made under this Act, shall immediately after it is
made, be laid before each House of the State Legislature if it is in session
and, if it is not in session, in the session immediately following, for a total
period of fourteen days which may be comprised in one session or in two
successive sessions, and if before the expiration of the session in which it is
so laid or the session immediately following both Houses agree in making any
modification in the rule or in the annulment of the rule, the rule shall, from
the date on which the modification or annulment is notified have effect only in
such modified form or shall stand annulled as the case may be; so however, that
any such modification or annulment shall be without prejudice to the validity
of anything previously done under that rule. (1)
The Government may, by notification, alter, add to or cancel any
of the Schedules. (2)
Where a notification has been issued under Sub section (1), there
shall, unless the notification is in the meantime rescinded, be introduced in
the Legislative Assembly, as soon as may be, but in any case during the next
session of the Legislative Assembly following the date of the issue of the
notification, a Bill on behalf of the Government, to give effect to the
alteration, addition or cancellation, as the case may, be of the Schedule
specified in the notification, and the notification shall cease to have effect
when such Bill becomes law, whether with or without modifications, but without
prejudice to the validity of anything previously done thereunder; Provided that if the
notification under Sub section (1) is issued when the Legislative Assembly is
in session, such a Bill shall be introduced in the Legislative Assembly, during
that session; Provided further that where
for any reason a Bill as aforesaid does not become law within six months from
the date of its introduction in the Legislative Assembly, the notification
shall cease to have effect on the expiration of the expiration of the said
period of six months. (3) All
references made in this Act, to any of the Schedules shall be construed as
relating to the Schedules as for the time being amended in exercise of the
powers conferred by this Section. (1) The Madras
General Sales Tax Act, 1939 (Madras Act IX of 1939), The Hyderabad General
sales Tax Act 1950, (Hyderabad Act XIV of 1950) The Madras Tobacco (Taxation of
Sales and Registration) Act, 1953 (Madras Act IV of 1953), The Andhra General
Purchase Tax Act, 1956 (Andhra Act XIII of 1956) and Section 21 A of the Madras
Prohibition Act, 1937 (Madras Act X of 1937,) are hereby repealed: Provided that such repeal
shall not affect the previous operation of the said Acts or Section or any
right, title, obligation or liability already acquired, accrued or incurred
thereunder, and subject thereto, anything done or any action taken (including
any appointment, notification, notice, order, rule, form, regulation,
certificate, licence or permit) in the exercise of any power conferred by or
under the said Acts or Section shall be deemed to have been done or taken in
the exercise of the powers conferred by or under this Act, as if this Act were
in force on the date on which such thing was done or action was taken; and all arrears
of tax and other amounts due at the commencement of this Act may be recovered
as if they had accrued under this Act. (2) Notwithstanding
anything contained in Sub section (1), any application, appeal, revision or
other proceeding made or preferred to any officer or authority under the said
Acts or Section and pending at the commencement of this Act, shall, after such
commencement, be transferred to and disposed of by the officer or authority who
would have jurisdiction to entertain such application, appeal, revision or
other proceeding under this Act if it had been in force on the date on which
such application, appeal, revision or other proceeding was made or preferred. (1)
If any difficulty arises in giving effect to the provisions of
this Act in consequence of the transition to the said provisions from the
corresponding provisions of the Acts inforce immediately before the
commencement of this Act, the State Government may, by order in the Andhra
Pradesh Gazette, makes such provisions as appear to them to be necessary or
expedient or removing the difficulty. (2)
If any difficulty arises in giving effect to the provisions of
this Act (other wise than in relation to the transition from the provisions of
the corresponding Act in force before the commencement of this Act), the State
Government may, by order make such provisions, not inconsistent with the
purposes of this Act, as appear to them to be necessary or expedient for removing
the difficulty. The Commissioner may, from
time to time, issue such orders, instructions and directions not inconsistent
with the provisions of this Act or the rules made there under to his
subordinate officers as he may deem fit, for the proper administration of the
Act and such officers and all other persons employed in the enforcement of the
Act, shall comply with such orders, instructions and directions. Provided that no such
orders, instructions shall be such as to interfere with the discretion of any
appellate authority in exercise of its appellate functions. Notwithstanding anything
contained in this Act, where a dealer (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; (b)
has, on or before the 31st March, 1987 paid the tax on the full
turnover, and (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; Provided that the
disclosure of turnover and the payment of tax due thereon is made by dealer
before the Commercial Tax Officer in whose jurisdiction the dealer has his
registered office and in case of non-assessee dealer within whose jurisdiction
the dealer normally resides. SCHEDULE 1 GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER
SECTION 5 1.
Manganese including manganese ore and ferro manganese At the point
of purchase by the last dealer who buys in the State. 4 Paise in the rupee 2.
Iron ore -do- 8 Paise in the rupee 3.
Turmeric At the point of first purchase in the State. 4 Paise in
the rupee 4.
Omitted 5.
Butter and Ghee other than that purchased from any organization
registered under the Companies Act, 1956 or the Andhra Pradesh Co-operative
Societies Act, 1964 including the Co-operative Societies Act of any other State
or Union Territory. At the point of purchase by the last dealer who buys in the
State. 8 Paise in the rupee 6.
Mica -do- 8 Paise in the rupee 7.
Palmyrah fibre and stalks At the point of purchase by the last dealer
who buys in the State. 8 Paise in the rupee 8.
Omitted 9.
Coriander when purchased within the State At the point of first
purchase in the State. 4 Paise in the rupee 10.
Coconuts other than those falling under item 5 of the Third
Schedule. At the point of last purchase in the State. 8 Paise in the rupee 11.
Omitted 12.
Cashewnut (with shell) At the point of first purchase in the
State. 9 Paise in the rupee 13.
Wattle bark and other barks At the point of purchase by the last
dealer who buys in the State. 8 paise in the rupee. 14.
Tamarind when purchased within the State. At the point of first
purchase in the State. 4 paise in the rupee. 15.
Tamarind seed when purchased within the State. -do- 8 paise in the
rupee. 16.
Chillies -do- 4 paise in the rupee. 17.
Pippalamodi or Pippalanalaka -do- 8 paise in the rupee. 18.
Prawns, other than prawn seed mentioned in first schedule,
lobsters, frogs and frog legs At the point of first purchase in the State. 8
paise in the rupee. 19.
Tapioca At the point of first purchase in the State. 8 paise in
the rupee. 20.
Azwan (vamu) At the point of first purchase in the State. 8 paise
in the rupee. SCHEDULE 2 GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE TAX IS LEVIABLE
UNDER SECTION 5 S.No Description of goods Point of levy Rate of tax 1.
Coal including coke in all its forms, but excluding
charcoal:Provided that during the period commencing on the 23rd day of
February, 1967 and ending with the 1st day of April, 1973, the clause shall
have effect subject to the modification that the words "but excluding
charcoal" shall be omitted. At the point of first sale in the State 4
Paise in the rupee 2.
Iron and steel, that is to say: (i)
Pig iron and cast iron including ingot, moulds, and bottom plates, (ii)
Steels semis (ingots), slabs, blooms and billets of all qualities,
shapes and sizes); (iii)
Skelp bars, tin bars, sheet bars, noe bars and sleeper bars (iv)
steel bars (rounds, rods, squares, flats, octagons and hexagons;
plain and ribbed or twisted, in coil form as well as straight length); (v)
steel structural?s (angles, joints, channels, tees, sheet pilling
sections, Z sections or any other rolled sections). At the point of first sale
in the State 4 paise in the rupee (vi)
sheets, hoops, strips and skelp, both black and galvanised, hot
and cold rolled, plain and corrugated in all qualities, in straight lengths and
in coil form as rolled and in revitted condition; (vii)
plates, both plain and chequrered in all qualities; (viii)
discs, rings, forgings and steel castings; (ix)
tool, alloy and special steels of any of the above categories; (x)
steel tubes, both welded and seamless, of all diameters and lengths
including tube fittings; (xi)
tin-plates, both hot dipped and electrolytic and tin free plates; (xii)
fish plate bars, bearing plate bars, crossing sleeper bars, fish
plates, bearing plates, crossing sleepers and pressed steel sleepers, rails -
heavy and light crane rails; (xiii)
wheels, tyres, axles and wheel sets; (xiv) wire rods
and wires rolled, drawn, galvanised, aluminised, tinned or coated such as by
copper; 3.
Iron and Steel scrap, that is to say ? (i)
Iron scrap, cast-iron scrap, runner scrap and iron skull scrap. (ii)
Steel melting scrap in all forms including steel skull, turnings
and borings (iii)
Defectives, rejects, cuttings or end pieces of any of the
categories of Items (i) to (xv) of Entry 2. At the point of first sale in the
State 4 paise in the rupee 4.
Oil seeds, that is to say ? (i)
Seasmum or Til (Orientale) (ii)
Soyabean (Glycine seja); (iii)
Rape seed and mustard- (iv)
Toria (Brassica campestris vartoria) (v)
Rai (Brassica Juncea); (vi)
Jamba Taramira (Eruca satiya); (vii)
Sarcon yellow and brown (brassica compestris varsarson). (viii)
Banarasi Rai or True mustard (Brassica nigra); (ix) Linseed
(linum usitatissimum); (x) Sunflower
(Helianthus annus); (xi) Nigar
seed (Guizotia abyssinica); (xii) Neem,
vepa (Azadi rachta indica); At the point of first sale in the State 4 paise in
the rupee (xiii) Mahua,
illupai, ippe, (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca
Longifolia syn. M. Longifolia): (xiv) Karanja,
Pongam, Honga (pongamia pinnata syn.P. Glabra); (xv)
Kusum (Schleichera Oleosa, syb. S.trijuga) (xvi) Punna
undi (Calophyllum, inophyllum); (xvii) Kokum
(Carcinia indica); (xviii)
Sal (Shorea robusta); (xix) Tung
(Aleurite jordi and A.Montana); (xx)
Red Palm (Elaeis guinenisis) (xxi) Safflower
(corthanus tinctorius);but excluding groundnut or peanut cotton seeds, castor
and coconut (i.e. copra excluding tender coconuts). 5.
Castor (Ricinus communis) At the point of last purchase in the
State. 4 paise in the rupee 6.
Coconuts other than tender coconuts) cocos nucifera) At the point
of last purchase in the State 4 paise in the rupee 7.
Copra At the point of last sale in the State 4 paise in the rupee 8.
Groundnut or peanut, (Arachis hypogaea) When purchased by an oil
miller other than a decorticating miller in the State, at the point of purchase
by such miller and in all other cases at the point of purchase by the last
daler who buys in the State. 9.
Cotton seeds. (a) At the point of first sale in the State during
the period from 1st August, 1963 to the date of commencement of the Andhra
Pradesh General Sales Tax (Second Amendment) Act, 1966. 1 paise in the
rupee 10.
At the point of first sale in the State.) 4 paise in the rupee 11.
Jute, that is to say, the fibre extracted from plants belonging to
the species corchorus capsularis and corchorus oiltorius and the fibre known as
Mesta or Bimil extracted from plants of the species hibiscus cannabinus and
Hibiscus sabdariffavar altissima and the fibre known as sunnhemp
extracted from plants of the species Crotalaria Juncea whether baled or
otherwise. At the point of last purchase in the State 4 paise in the rupee 12.
Cotton, that is to say, all kinds of cotton (indigenous or
imported) in all its unmanufactured State, whether ginned or unginned, baled,
pressed or otherwise but not including cotton waste. When purchased by a
spinning mill in the State at the point of purchase by the spinning mill and in
all other cases at the point of purchase by the last dealer who buys it in the
State. - do ? 13.
Hides and skins. (a)
Untanned hides and skins When purchased by a tanner in the State
at the point of purchase by the tanner and in all other cases at the point of
purchase by the last dealer who buys them in the State - do ? (b)
Tanned hides and skins (which were not subjected to tax as
untanned hides and skins) When purchased by a manufacturer in the State at the
point of purchase by the manufacture and in all other cases at the point of
purchase by the last dealer who buys them in the State. 4 paise in the rupee 14.
(a) Untanned hides and skins when obtained from the other States
and sold in the same from or in the form of tanned hides and skins. At the
point of first sale in the State 4 paise in the rupee (b) Tanned hides and skins
when obtained from other States. At the point of first sale in the State 4
paise in the rupee 15.
Cotton yarn not including cotton yarn waste At the point of first
sale) in the State 4 paise in the rupee 16.
Omitted 17.
Omitted 18.
Crude oil, that is to say, crude pertroleum oils and crude oils
obtained from bituminous minerals (such as shale, calcareous rock sand),
whatever their composition whether obtained from normal or condensation oil
deposits or by the destructive distillation of bituminous minerals and whether
or not subjected to all or any of the following processes:- (1)
decantation; (2)
de salting; (3)
dehydration; (4)
stabilisation in order to normalise the vapour pressure At the
point of first purchase in the State - do ? (5) elimination
of very light fractions with a view to returning them to the oil-deposits in
order to improve the drainage and maintain the pressure; (6) the
addition of only those hydrocarbons previously recovered by physical methods
during the course of the above mentioned process; (7)
any other minor process including addition of pour point
depressants or flow improvers) which does not change the essential character of
the substance. 19.
Pulses, that is to say,- (i)
moong or green gram (Phaseolus aures); (ii)
urad or black gram (Phaseolus munge) At the point of first
purchase in the State 4 paise in the rupee 20.
Green gram and black gram when obtained from outside the State At
the point of first purchase in the State 4 paise in the rupee 15 Pulses, that
is to say,- (i)
gram or gulb gram (Cicerarietinum L.): (ii)
tur or arhar (Cajanis cajan); (iii)
masur lentil (Leus culinaris medic); (iv)
moth (Phaseolus asconitifolius jacq); (v)
lakh or khesari (Lathyrus sativus L.) At the point of first sale
in the State -do- 21.
Wheat (Triticum vulgare T., compactum, T.sphaerococum, T.durum,
T.aestivum, L.T. dicoccum); At the point of first sale in the State 4 paise in
the rupee 22. Jowar or
milo (Sorghum vulgar Pers); At the point of first sale in the State. 2 paise in
the rupee 23. Maize
(Zea mays L.) At the Point of first sale in the State 3 paise in the rupee 24. ?Ragi (Eleusine coracana Gaerth); (3019) -do- 2
paise in the rupee 25.
Cereals, that is to say, (i)
bajra (Pennisetum typhoideum L.) (ii)
kodon (Paspalum sere biculatum L.) (iii)
Kutki (Panicum Millaire L.) (iv)
barley (Hordeum vulgare L.)At the point of first sale in the State
2 paise in the rupee 26. Paddy
(Oryza sativa L. At the point of first purchase in the State 4 paise in the
rupee 27. Rice
(Oryza sativa L. At the point of first sale in the State 4 paise in the rupee 28. PVC
cloth, Waterproof cloth, Tarpaulin and Rexine -do- 4 paise in the rupee 29. Sugar
other than that specified in the Fourth Schedule. -do- 4 paise in the rupee 30. Cotton
fabrics, man-made fabrics and woolen fabrics other than those specified in the
fourth Schedule -do- 4 paise in the rupee 31.
Aviation Turbine Fuel sold to Turbo Prop aircraft At the point 4
paise in of first sale in the in the State. 4 paise in the rupee. Explanation I : The
expression "decorticating miller" in item 6 means a miller whose mill
is capable of being used for the purpose of decortication only. Explanation II : Each of
the pulses referred to in items 14 and 15, whether whole or separated, and whether
with or without husk shall be treated as a single commodity for the purpose of
levy of tax under this Act. Explanation III : For the
purpose of items 21 and 22, where a tax has been levied under this Act in
respect of the sale or purchase inside the State of any paddy, the tax leviable
on rice procured out of such paddy shall be reduced by the amount of tax levied
on such paddy. Explanation IV : For the
purpose of items 5 and 5-A where a tax has been levied under this Act, in
respect of the sale or purchase inside the State of any coconuts other than
tender coconuts the tax leviable on copra procured out of such coconuts shall
be reduced by the amount of tax levied on such coconuts. SCHEDULE 3 DECLARED GOODS IN RESPECT OF WHICH A SINGLE POINT TAX ONLY IS
LEVIABLE UNDER SECTION 6 (As subs by Act NO.16 OF 1963 W.E.F. 1-8-1963 and as amended upto
31st May, 1995) Description of goods 1.
Salt other than specified in the First Schedule. 2.
Electrical energy 3.
Toddy, neera and arrack 4.
Cotton fabrics, man made fabrics and woolen fabrics 5.
Handloom cloth other than silk cloth 6.
Sugar 7.
Tobacco. 8.
7A 9.
Husk of pulses 10.
?Sugarcane. 11.
School and college text books 12.
Water sold in bulk excluding purified water sold in sealed containers. Explanation :- The goods
mentioned in items 5,6 and 7 of this Schedule shall be goods included in the
relevant heads and sub-heads of the First Schedule to the Additional Duties of
Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957 but does
not include goods where no Additional Duties of Excise are levied under that
Schedule. SCHEDULE 4 1.
Jaggery At every point of sale in the State. 4 paise in the rupee
Provided that (a)
where Jaggery is sold to a dealer by a person who is not a
registered dealer other wise than through an agent, the tax shall be levied at
the point of purchase and not at the point of sale at the rate of four paise in
the rupee. (b)
where any purchase of Jaggery by a dealer is taxed in accordance
with clause (a), the sale of such Jaggery effected by the said dealer shall not
be taxed again; (c)
where a registered dealer has purchased Jaggery from another
registered dealer and furnished to the prescribed authority in the prescribed
manner a declaration in the prescribed form and containing such particulars as
may be prescribed duly filled and signed by the registered dealer from whom he
purchased such Jaggery, the sale of such Jaggery effected by the first
mentioned registered dealer shall not be liable to tax. SCHEDULE 5 GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5 1.
Photographic and other cameras and enlargers, lenses, films and
plates, paper and cloth and other parts and accessories required for use
therewith. At every point of sale in the State. 16 paise in the rupee 2.
All clocks, time pieces and watches including Quartz watches and
clocks and parts thereof. -do- 16 paise in the rupee 3.
Iron and steel safes, cash boxes, almirahs, wardrobes and
cabinets. At every point of sale in the State. 16 paise in the rupee 4.
Furniture other wooden furniture. -do- 12 paise in the rupee 5.
Wooden Furniture -do- 8 paise in the rupee 6.
All hosiery goods other than those made wholly of cotton. -do- 16
paise in the rupee 7.
?Hosiery goods made wholly
of cotton. -do- 8 paise in the rupee 8.
Readymade garments do 8 paise in the rupee 9.
All kinds of electrical goods, instruments, apparatus and
appliances (other than articles of plastic and those specifically mentioned
elsewhere, including) 10.
wires, holders, plugs, switches, electrical earthenware and
porcelain ware; 11.
casings, capping, reapers, bends, junction boxes, meter boxes,
switch boxes, meter-boards and switch boards; and parts and accessories
thereof. 12.
do-- 8 paise in the rupee 13.
?Electrical transformers,
ACSR conductors and transmission towers -do- 12 paise in the rupee 14.
Electrical fans, exhaust fans, air circulators, air purifiers,
kitchen chimneys and air curtains -do- 12 paise in the rupee 15.
Lighting bulbs including decorative serial bulbs, torches,
fluorescent tubes and other fittings, like chokes and starters and parts and
accessories thereof. -do- 12 paise in the rupee 16.
Washing machines, vaccum cleaners, electrical grinders, including
wet grinders, mixers, boilers, ovens, geysors, generators, transformers and
parts and accessories thereof whether operated on the principle of electronics
or not. -do- 12 paise in the rupee 17.
Sheets, Cushions, mattresses pillows and other articles made of
rubber, rubberised coir products plastic foam, synthetic foam or other similar
material. At every point of sale in the State. 16 Paise in the rupee. 18.
Paints, colours, dry distempers, varnishes and blanks, cellulose,
lacquers, polish pigments, indigo enamels, cement-based water paints, oil bound
distemper, water pigments, finishes for leather or plastic emulsion paints,
turpentine oil,, bale oil, white oil and thinners -do- 15 Paise in the rupee 19. Lithographic
printing and duplicating inks. -do- 8 paise in the rupee 20. Dyes and
Chemicals -do- 10 Paise in the rupee 21. Articles
of stainless steel other than utensils and kitchenware -do- 12 Paise in the
rupee. 22. Timber
and logs cut into sizes such as beams, rafters, and planks. At every point of
sale in the State. 12 Paise in the rupee. 23.
Rubber products (other than those specifically mentioned
elsewhere) including: -do- 15 Paise in the rupee. 24. latex
foam sponge 25. Plates,
sheets and strips unhardened, whether vulcanised or not and whether combined
with any textile material or otherwise; 26.
Unhardened vulcanised rubber used for piping and tubing; 27.
Transmission, conveyor or elevator belts or belting material of
vulcanized rubber or textile material whether reinforced with metal or other
material and whether combined with any textile material or otherwise. 28. Water
supply and sanitary fittings (other than porcelain and china ware). -do- 15
Paise in the rupee. 29. Stoneware
pipes -do- 15 Paise in the rupee. 30. Articles
of cast iron including pipes, specials, fittings, covers, bends and manhole
covers. -do- 8 paise in the rupee 31. Bolts and
nuts threaded or tapped and screws of base metal or alloys thereof including
bolt-ends, screws, studs, screw studding,, self tapped screws, screw hooks and
screw rings. -do- 9 Paise in the rupee. 32.
All Hardware of base metal or alloys, and other hardware items
like locks, woven wire nettings, mesh, cloth sieves and chainlike of all metals
other than those made of stainless steel. -do- 10 Paise in the rupee. 33. Staple
fibre and yarn -do- 9 Paise in the rupee. 34. All kinds
of foot-wear including Plastic foot-wear, sports shoes, shoe polishes of all
kinds, polish brushes and shoes horns. -do- 8 Paise in the rupee 35. Plywood,
particle board, laminated board, MDF Boards batten board, hard or soft
wall-boards or insulating board and veneered panels, whether or not containing
any material other than wood; cellular wood panels, building boards of
wood-pulp or of vegetable fibre, whether or not bonded with natural or
artificial or reconstituted wood being wood shavings, wood chips, saw-dust,
wood flour or other ligneous water agglomerated with natural or artificial
resins or other organic binding substance in sheets, blocks, boards or in any
other form and includes flush doors. At every point of sale in the State. 15
Paise in the rupee 36. Laminated
sheets of all kinds. -do- 12 paise in the rupee 37.
Glass and glassware, including, 38. sheet
glass and plate glass; 39. mirrors; 40. Laboratory
glassware; 41. glass
shells,, glass globes and chimeys for lamps and lanterns; 42. other
glassware including table-ware but excluding bottles At every point of sale in
the State. 15 paise in the rupee 43. Paper of
all kinds (including paste-board, mill-board, straw board and card-board), that
is to say,- 44. cigarette
tissue; 45.
blotting, toilet or target tissue, teleprinted, typewriting,
manifold, bank, bond or art paper, chrome paper, tub-sized paper, cheque paper,
stamp paper, cartridge paper, parchment and coated board (including art board,
chrome board and board for playing cards); 46. printing
and writing paper, packing and wrapping paper, straw board and pulp board,
including grey board, corrugated board, duplex and triplex boards or other
sorts; 47. All other
kinds of paper and paper board not otherwise specifically mentioned above, including
carbon paper but excluding cinematographic and photographic paper. -do- 12
paise in the rupee 48.
All kinds of suit cases, brief cases and vanity bags At every
point of sale in the State. 10 Paise in the rupee. 49. Aerated
water, and bottled soft drinks sold under a brand name whether or not flavoured
or sweetened and whether or not containing vegetable or fruit juice or fruit
pulp, including squashes, jams, jellies, juices when sold in sealed or capsuled
or corked bottles, jars, tins, drums or other containers and mineral water sold
under a brand name -do- 12 paise in the rupee 50. Chinaware
and porcelain ware other than crockery -do- 15 paise in the rupee 51.
All kinds of gases whether in compressed, liquefied or solidified
or in any other form other than industrial gases. -do- 16 paise in the rupee. Provided that for the
purpose of liquor at any point of sale other than the first point of sale and
the last point of sale, the turnover of the goods liable to tax shall be
arrived at by deducting the turnover of such goods on which tax has been levied
at the immediately preceding point of sale. Explanation I: (a) For the
purpose of Entry (1) in this Schedule when any distillery or brewery or any
dealer sells liquor to Andhra Pradesh Beverages Corporation Limited, sales by
Andhra Pradesh Beverages Corporation Limited shall be deemed to be the first
sale. (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: Provided that the turnover
of any distillery or brewery of any dealer in respect of sale of liquor to
Andhra Pradesh Beverages Corporation Limited shall be exempted from payment of
tax: Provided further in respect
of goods other than liquor mentioned in this Schedule, tax to be paid at any
point of sale other than first point of sale, shall be determined after
deducting the tax levied on the turnover of such goods at the immediately
preceding point of sale by a registered dealer from the tax leviable on the turnover
of the same goods at the point of sale by selling dealer. Explanation II: If in the
sale bill issued at the preceding point of sale tax levied is not shown
separately, but tax is collected by seller at the preceding point of sale from
the buying dealer, for determining the amount of tax levied at the preceding
point of sale, for the purpose of this proviso the following formula shall be
applied.Rate of tax X Sale price at the preceding point of sale 100 + Rate of
tax.Where the turnover of a dealer is taxable at different rates, the aforesaid
formula shall be applied separately in respect of the turnover of each goods
liable to tax. Provided further that the
turnover of a retail dealer in respect of sale of goods other than liquor
mentioned in this Schedule, to persons other than dealers at any point of sale
other than first point of sale, shall be exempt from payment of tax and that
part of turnover of a retail dealer which relates to second and subsequent
sales of the goods referred to above to other dealers for effecting
accommodation sales by the latter shall also be exempt from tax, if such
turnover does not exceed five percent of the total turnover of that dealer in a
year, and a Certificate is produced in such manner and form as may be
prescribed. Provided further that in
the case of a retail dealers whose total turnover did not exceed rupees ten
lakhs in the preceding year, but exceeded Rs. ten lakhs during the current year
for the first time, such dealer shall be liable to pay tax under this Schedule
on the turnover of second and subsequent sales (in addition to the tax payable
on the turnover of the first sales) made by him subsequent to the date on which
the turnover of that dealer exceeded Rs.10 lakhs in that year. Provided also that the turnover
of a retail dealer in respect of commodities other than liquor for the relevant
assessment year shall be exempt from payment of tax in respect of sales other
than first sale within the State of the goods specified in this Schedule. Provided further that when
the goods, other than liquor mentioned in this Schedule, manufactured by SSI
units, which are eligible for Tax Holiday under the State Incentives Schemes,
are sold at second and subsequent points of sale, the turnover liable to tax at
such points of sale shall be determined after deducting the turnover at the
preceding point of sale from the turnover of the same goods at that point of
sale. Explanation: For purposes
of item 11 in the case of timber purchased by the forest contractors in the
auction of forest coupes conducted by the Forest Department of the State
Government and sold by such contractors, the sale by such contractors of such
timber in any form or size shall be deemed to be first sale. SCHEDULE 6 GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5 (Substituted by Act No.22 of 1995 w.e.f. 1-4-1995) 1.
Goods other than those specified in First to Sixth Schedules At
the point of first sale in the State 12 paise in the rupee Provided that a dealer
other than a casual trader and an agent of a non resident daler whose total
turnover for a year is les than rupees two lakhs shall not be liable to pay tax
in respect of the goods mentioned in this Schedule.
Preamble - ANDHRA PRADESH GENERAL SALES TAX ACT, 1957PREAMBLE