ANDHRA PRADESH GENERAL SALES TAX ACT, 1957
6 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 puchase of goods in the State of Andhra Pradesh. BE it enacted in the Eighth year of the Republic of India as follows
Section 1 Short title, extent and commencement
(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.
Section 2 Definitions
(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;
(aa) ' Appellate Tribunal' means the Tribunal appointed under Section 3;
(aaa) "Additional Commissioner" means any person appointed to be an Additional Commissioner of Commercial Taxes under Section 4.
(b) ' Assessing authority' means any person authorised by the State Government or by any other authority empowered by them in this behalf, to make any assessment in such area or areas or the whole of the State of Andhra Pradesh under this Act;
(bb) ' Assistant Commissioner' means any person appointed to be an Assistant Commissioner of Commercial Taxes under Section 4;
(bbb) 'Business' includes-
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on or undertaken with a motive to make gain or profit and whether or not any gain or profit accrues therefrom; and
(ii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; and
(iii) 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,-
(i) the activities of raising of manmade forests or rearing of seedlings or plants shall be deemed to be business;
(ii) any transaction of sale or purchase of capital 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.
(c) 'Casual trader' means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business involving the buying, selling, supplying or distributing of goods in the State whether for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration;
(c-1) "Special Appellate Tribunal" means the Andhra Pradesh Sales Tax Special Appellate Tribunal constituted under Section 21A in pursuance of Article 323-B of the Constitution of India.
(d) ' Commercial Tax Officer' means any person appointed to be a Commercial Tax Officer under Section 4.
(dd) 'Commissioner' means any person appointed to be a Commissioner of Commercial Taxes under Section 4;
(e) 'Dealer' means any person who carries on the business of buying, selling, supplying or distributing goods or delivering goods on hire purchase or on any system of payment by instalments, or carries on or executes any works contract involving supply or use of material directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes. -
(i)local authority, a company, a Hindu undivided family or any society (including a co operative society), club, firm or association which carries on such business;
(ii) a society (including a cooperative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;
(iii) a casual trader, as herein before defined;
(iii a) any person, who may, in the course of business of running a restaurant or an eating house or a hotel (by whatever name called). supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating);
(iii b) any person, who may transfer the right to the use of any goods for any purpose whatsoever (whether or not for a specified period) in the course of business to any other person;
(iv) a commission agent, a broker, a delcredere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal or principals;
Explanation I :- Every person who acts as an agent of a non resident dealer that is, as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as -
(i) a mercantile agent as defined in the Indian Sale of Goods Act, 1930 (Central Act III of 1930); or
(ii) an agent for handling goods or documents of title relating to goods, or
(iii) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or payment and every local branch of a firm or company situated outside the State, shall be deemed to be a dealer for the purpose of 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.
(f) ' Declared Goods ' means goods declared under section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) to be of Special importance in inter State trade or commerce;
(f-1) ' Deputy Commercial Tax Officer' means any person appointed to be a Deputy Commercial Tax Officer under section 4 ;
(g) ' Deputy Commissioner' means any person appointed to be a Deputy Commissioner of Commercial Taxes under Section 4;
(gg) "fair market price" means the price that the goods would ordinarily fetch on sale in the open market on the date of sale of such goods.
(h) 'Goods' means all kinds of movable property other than actionable claims, stocks, shares and securities, and includes all materials, articles and commodities including the goods (as goods or in some other form), involved in the execution of a works contract or those goods used or to be used in the construction, fitting out, improvement or repair of movable or immovable property and also includes all growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale and also includes motor spirit;
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;
(h-1) ' Goods vehicle' means any motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers;
(h-2) ' Joint Commissioner ' means any person appointed to be a joint Commissioner of Commercial Taxes under section 4;
(i) Licence means a licence granted or renewed under this Act;
(i-1) ' Miller ' means a person who engages himself in milling operations in any rice mill, oil mill, dhall mill, saw mill, ginning mill or a decorticating mill and includes a person who, or the authority which has the ultimate control over the affairs of the rice mill, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent.
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
(j) ' Notification' means a notification published in the Andhra Pradesh Gazette;
(j-1) ' Petrol' means dangerous petroleum as defined in the Petroleum Act, 1934;
(k) "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.
(kk) "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.
(l) ' Prescribed' means prescribed by rules made under this Act;
(m) 'Registered dealer' means a dealer registered under this Act;
(mm) "Retail Dealer" means any dealer whose total turnover in a year does not exceed rupees ten lakhs and whose total turnover comprises sales of goods to persons, who purchase the goods for their own use but not for resale, and to other dealers only for effecting accommodation sales in the relevant assessment year.
(mmm) "Accommodation Sales" means sale of goods effected by a dealer which are not in stock held by that dealer as on the date of sale, but which are obtained by him from any other registered dealer specially to accommodate a particular customer and the sale is effected by the said dealer without making any profit out of that transaction.
(n) ' Sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods whether as such goods or in any other form in pursuance of a contract or otherwise by one person to another in the course of trade or business, for cash, or for deferred payment, or for any other valuable consideration or in the supply or distribution of goods by a society (including a co operative society), club, firm or association to its members, but does not include a mortgage, hypothecation or pledge of, or a charge on goods.
Explanation I :- A delivery of goods on the hire purchase or any system of payment by instalments shall, notwithstanding the fact that the seller retains the title in the goods, as security for payment of the price, be deemed to be a sale.
Explanation II :-
(a) Notwithstanding anything contained in the Indian Sale of Goods Act, 1930 (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
(i) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and
(ii) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation.
(b) Where there is a single contract of sale or purchase of goods situated at more places than one, the provisions of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places
Explanation III :- Notwithstanding anything contained in 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.
(1) when the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser, or
(2) when the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid...
(i) to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate;or
(ii) to have purchased the goods at one rate and to have passed them on to his principal at another rate; or
(iii) not to have accounted to his principal for the entire collections or deductions made by him, in the sales or purchases effected by him on behalf of his principal; or
(iv) to have acted for a fictitious or non-existent principal;
Explanation IV:- A transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be deemed to be a sale
Explanation V:- Notwithstanding anything contained in 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.
(o) 'Schedule' means a Schedule appended to this Act;
(p) 'State' means the State of Andhra Pradesh;
(q) ' 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;)
(r) ' Total turnover' means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax: including the turnover of purchases or sales in the course of inter State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India;
(s) ' 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,
(a) 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;
(b) any other sum charged by the dealer for anything done in respect of goods sold at the time of, or before, the delivery of the goods;
(c) any other sum charged by the dealer, whatever be the description, name or object thereof; and
(d) 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.
(iv) Where a dealer being a registered trade mark holder or registered trade mark user so arranges that not less than three fourths of his sales of goods with such trade mark in the state are through a related per person, the price at which the related person sells such goods in the state shall be deemed to be the consideration received by the dealer.
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).
(t) "works contract" includes any agreement for carrying out for cash or for deferred payment or for any other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.
(u) 'Year' means the twelve months ending on the 31st day of March.
(2) 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.
Section 3 Appellate Tribunal
(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)
(a) 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
(iii-a) by a Bench consisting of the other two members in case the Chairman is absent on leave or transfer or in case of the office of the Chairman is vacant otherwise;
(iv) 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.
(b) Where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points, such point or points shall be decided in accordance with the opinion of the majority.
(c) Where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members.
(d) If any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairmen is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.
(3-A)
(a) 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.
(b) Where the members of the additional Bench are equally divided in opinion as to the decision to be given on any point or points, they shall state the point or points on which they differ and make a reference to the Chairman who shall thereupon hear the point or points himself and such point or points shall be decided according to the opinion of the majority of the Chairman and the members of the Bench who heard the case.
(c) The regulations made under sub section (4) shall apply to the Bench constituted under this sub section.
(4) 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.
(5) The regulations made under sub section (4) shall be published in the Andhra Pradesh Gazette
Section 4 Appointment of Commissioner of Commercial Taxes, Additional Commissioner of Commercial Taxes, Joint Commissioner of Commercial Taxes, Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes Assistant Commissioners of Commercial Taxes, Commercial Tax Officers and Deputy Commercial Tax Officers
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.
Section 4A Powers of subordinate officers to be exercised by higher authorities
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.
Section 5 Levy of tax on sales or purchases of goods
(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.
(3) 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.
(4) The taxes under this section shall be assessed, levied and collected in such manner, as may be prescribed.
Provided that -
(i) in respect of the same transaction, the buyer or the seller but not both, as determined by such rules as may be prescribed, shall be taxed.
(ii) where a dealer has been taxed in respect of the purchase of any goods, in accordance with the rules referred to in clause (i) of this proviso, he shall not be taxed again in respect of any sale of such goods effected by him."
Section 5A Levy of tax on turnover
(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.
(1-A) 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.
(1-B) 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.
(1-C) 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.
(2) 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.
Section 5AA Levy of tax on trade mark holder
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.
Section 5B Levy of concessional tax in respect of certain goods
(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)
(a) 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.
(b) if any dealer, fails to maintain true and complete accounts in accordance with clause (a) and the rules made thereunder, the assessing authority may, after giving such dealer a reasonable opportunity of being heard, by order in writing -
(i) disentitle such dealer from making use of any declaration forms prescribed under the proviso to sub section (1) and require him to surrender forthwith the declaration forms already issued to him, if any, and
(ii) impose upon him by way of penalty a sum which shall not be less than three times but which may extend to five times the amount of tax leviable on the turnover of the goods purchased by him on the basis of the declaration forms furnished by him under the proviso to sub section (1), upto the date of surrender by him of the unused forms;
(c) If any dealer, in respect of whom an order has been passed under clause (b) of this sub section pays the penalty and complies with such conditions as the assessing authority may deem fit to impose in this behalf, the assessing authority may in his discretion permit such dealer to obtain the prescribed declaration forms afresh and make use of the same for the purchase of goods in the State at the concessional rate of tax.
Explanation :- for the purpose of this section, -
(i) The words "raw material" means any material from which another product can be mde through the process of manufacture either by itself or in combination with other raw materials:
(ii) the words "component part", "sub assembly part" and "intermediate part" mean the article which forms an indentifiable constituent of the finished product and which along with other goods make up the finished product".
Section 5C Tax in respect of supply of articles of food or drink in restaurants or catering houses or hotels
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.
Section 5D Assessment and Re assessment in certain cases
(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.
Section 5E Tax on the amount realised in respect of any right to use goods
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.
Section 5F Levy of tax on transfer of property in goods involved in the execution of works contract
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.
Section 5G Composition of tax payable under Section 5F
(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.
Section 5H Deduction of tax at Source
(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.
Section 6 Tax in respect of declared goods
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.
Section 6A Levy of tax on turnover relating to purchase of certain goods
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
(a) consumes such goods in the manufacture of other goods for sale or consumes them otherwise, or:
(b) disposes of such goods in any manner other than by way of sale in the State or.
(c) despatches them to a place outside the State except as a direct result of sale or purchase in the course of inter State trade or commerce, shall pay tax on the turnover relating to purchase aforesaid at the same rate at which but for the existence of the aforementioned circumstances, the tax would have been leviable on such goods under Section 5 or Section 6
Section 6B
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Section 6C Levy of tax on packing material
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.
Section 7 Stage of levy of taxes in respect of imported and exported goods
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);
Section 7A
Burden of proof and liability of the dealer to pay tax and penalty
(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:
(i) in the case of first such detection, three times the tax due in respect of such transaction; and
(ii) 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.
Section 8 Exemption from tax in respect of certain goods
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.
Section 9 Power of State Government to notify exemptions and reductions of tax or interest
(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 -
(i) on the sale or purchase of any specified class of goods, at all points or at any specified point or points in series of sales or purchases by successive dealers;or
(ii) by any specified class of persons, in regard to the whole or any part of their turnover.
(2) 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.
Section 10
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Section 11
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Section 12 Registration of Dealers
(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.
Section 12A
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Section 12B
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Section 13 Submission of return of turnover by 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.
Section 13A Penalty for failure to submit returns
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.
Section 13B Submission of returns by Banks
Every scheduled bank including any branch of such bank or any banking institution in the State shall, at the request of the assessing authority concerned, submit in each month a return in the prescribed form, of all bills relating to goods discounted, cleared or negotiated and the payment and receipts relatable to the sale or purchase of goods transacted by or through it during the preceding month, in such manner and within such period as may be prescribed.
Section 13C Issue of Bills
(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),-
(a) 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;
(b) 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.
Section 14 Assessment of tax
(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
(1-A) 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.
(1-B) 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.
(2) 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.
(3)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).
(4) 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;
(cc) assess the correct amount of tax payable, in case where any deduction or exemption has been wrongly allowed;
(d) levy the licence fee after determining to the best of his judgment the turnover on which such fee is payable.
(e) levy the registration fee that has escaped levy;
(f) levy the correct amount of licence fee or registration fee in a case where such fee has been levied at a rate lower than the correct rate. In addition to the tax assessed or fee levied under this sub section, the assessing authority may also direct the dealer to pay a penalty as specified in sub section (8)
(4-A) 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.
(4-B) 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.
(4-C) 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.
(5) 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.
(6) 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.
(7) 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.
(7-A) 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.
(8) 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.
Section 14A Assessment in cases of price variations
(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.
Section 14B Assessment of sales shown in accounts at low prices
(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.
Section 14C Special provision to pay tax on total turnover
(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.
Section 14D Self Assessment
(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
Section 14E Self assessment of dealers with a turnover less than rupees ten lakhs
(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
Section 15 Provisional assessment of tax
(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
Section 15A Assessment of tax on Casual Traders
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.
Section 15B Discontinuance of business or dissolution
(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.
Section 16 Payment of tax and other dues payable under the Act
(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).
Section 16A Liability in case of firms
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.
Section 16B Liability of directors of private company in liquidation
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.
Section 16C Liability under this Act to be the first charge
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.
Section 17 Recovery of tax and other dues payable under the Act from persons from whom money is due to the dealer
(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.
(5-A) 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
(6) 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.
Section 17A Transfers to defraud revenue void
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.
Section 17B Provisional attachment of property to protect revenue in certain cases
(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.
Section 17C Special powers of Deputy Commissioner under the Revenue Recovery Act
(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.
Section 18 Recovery of tax where business of a dealer is transferred
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 businss 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.
Section 19 Appeals
(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.
Section 20 Revision by (Commissioner of Commercial Taxes) and other prescribed authorities
(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.
Section 21 Appeal to the Appellate Tribunal
(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.
Section 21A Constitution of Special Appellate Tribunal under Article 323-B of the Constitution of India in regard to sales tax matters
(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,-
(i) is a serving or retired Secretary to Government with special knowledge and experience in law or commercial taxes matters for a period of at least one year; or
(ii) is or has been the Commissioner of Commercial Taxes for a period of atleast one year;
(c) as Member unless he,-
(i) is or has been a member of the Appellate Tribunal for a period of atleast one year by virtue of being an officer of the Commercial Taxes Department; or
(ii) is or has been a Joint Commissioner of Commercial Taxes, with experience for a period of atleast one year on the legal side in connection with the making of laws and framing of rules of the Commericial 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.
Section 21B Terms and conditions of Chairman, Vice-Chairman and member
(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.
Section 21C Powers of the Special Appellate Tribunal
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.
Section 21D Procedure of the Appellate Tribunal
(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.
Section 21E Bar of jurisdiction of all Courts except the Supreme Court
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.
Section 21F Bar of writ in High Court
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.
Section 22 Revision by Special Appellate 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.
Section 23 Appeal to Special Appellate Tribunal
(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.
Section 24 Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges
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.
Section 24A Limitation in respect of certain assessments or re-assessments orders
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.
Section 25 Maintenance of true and correct accounts and records by dealers, etc
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
Section 26 Possession and submission of certain records by owners, etc. of boats
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.
Section 27 Possession and submission of certain records by owners, etc. of goods vehicles
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
(ii) 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.
Section 28 Powers to order production of accounts and powers of entry, Inspection, etc
(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.
(5-A) 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.
(6) 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).
Section 28A Acquisition of the goods
(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.
Section 29 Establishment of check post or barrier and inspection of goods while in transit
(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 fom 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.
(6-A) 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.
(6-B) Any such officer shall have power to seize and confiscate any goods where such goods are carried in the goods vehicle without any documents or covered by fictitious documents.
Provided that before taking action for the confiscation of goods under this sub-section, the officer shall give the person affected an opportunity of being heard.
(7) 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.
(8) 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).
Section 29A Power to inspect goods delivered to a carrier or bailee
(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.
Section 29B Transit of goods by road through the State and issue of transit pass
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"
Section 30 Offences and penalties
(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 with40 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
Section 30A Imposition of penalty for failure to keep and maintain true and correct accounts
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.
Section 30B Prohibition against collection of tax in certain cases
(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.
Section 30C Imposition of penalty for contravening certain provisions
(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
Section 30D Penalty for abettors
Whoever abets the commission of any offence under this Act, shall be punished with the punishment provided for the offence.
Section 31 Cognizance of offences
(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.
Section 32 Composition of offences
(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
Section 33 Refunds
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.
Section 33A Form of claim for refund and limitation
(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).
Section 33B Refund on appeal etc
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.
Section 33BB Non refund of tax in certain cases
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
Section 33C Power to withhold refund in certain cases
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.
Section 33D Correctness of assessment not to be questioned
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.
Section 33E Interest on delayed refunds
(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.
Section 33F Interest on refund where no claim need be made
(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.
Section 34 Power to summon witnesses and production of documents
(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.
Section 34A Power to get information
(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.
Section 35 Appearance before any authority in proceedings
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.
Section 36 Bar of Jurisdiction of Courts
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.
Section 37 Protection of acts done in good faith
(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.
Section 38 Act not to apply to sales or purchases outside the State, in the course of impor or export, etc.
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.
Section 38A Provision in the case of defective or irregular proceedings
No assessment made, penalty or compounding fee levied or other order passed by any officer or authority under 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.
Section 38AA Rounding off of turnover
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.
Section 38B Rounding of tax, etc
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.
Section 39 Power to make rules
(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;
(aa) the manner of determination of the amount payable by the dealer in respect of :
(i) any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(ii) any delivery of goods on hire purchase or any system of payment by instalments;
(iii) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(iv) any transfer of property in goods involved in lucky gift scheme.
(b) the term of office, and the conditions of service, of the members of the Appellate Tribunal;
(c) the issue of licences and permits to persons engaged in the sale or purchase of goods, the fees payable therefor and the imposition of conditions in respect of the same for the purpose of enforcing the provisions of this Act;
(d) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;
(e) the administration of the check posts set up and barriers erected under this Act and the regulation of the work therein;
(ee) 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;
(f) the disposal of goods confiscated under this Act and of the proceeds thereof;
(g) the issue of bills or cash memoranda, the class or classes of dealers who should maintain counterfoils for the same and the particulars to be shown in and the manner of maintenance of such counterfoils and the time for which they should be preserved;
(h) the maintenance of purchase bills or accounts of purchases and sales by dealers carrying on business in specified goods and the time for which they should be preserved;
(i) the issue of delivery notes in respect of goods, delivered or transported to retail dealers in pursuance of sales effected to them, the form and manner of their issue and the time for which they should be preserved;
(j) the application of the provisions of the Code of Civil Procedure, 1908 (Central Act V of (1908), to the extent specified, in respect of applications, appeals and other proceedings under this Act;
(jj) the transfer of assessment cases from one assessing authority to another assessing authority, and of appeals from one appellate authority to another appellate authority, and the authorities by whom such transfer shall be ordered.
(k) securing that returns furnished or accounts or documents produced, or evidence of any kind given under this Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;
(l) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;
(m) the circumstances in which and the extent to which, fees paid in pursuance of Section 21 may be refunded;
(n) generally regulating the procedure to be followed and the forms to be adopted in proceedings under this Act;
(o) the assessment and recovery of tax under this Act in respect of a business which is discontinued or the ownership of which has changed or in respect of a business of a deceased person;
(p) the assessment and recovery of tax under this Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State;
(q) the assessment and recovery of tax under this Act in respect of business owned by any person whose estate or any portion of whose estate is under the control of the Court of Wards, the Administrator General, the Official Trustee, or any receiver or manager appointed by or under any order of a Court.
(r) the taking of declarations of affidavits by a miller from a person who entrusts to him paddy for conversion into rice, the maintenance of such declarations, or affidavits and the returns to be submitted by the miller;
(s) the taking of declarations, affidavits, invoices or bills by a retail dealer from a wholesale dealer from whom rice is purchased. the maintenance of such declarations, affidavits, invoices or bills, and the returns to be submitted by the retail dealer;
(t) the maintenance of separate accounts by a wholesale dealer, in respect of his sales of rice to another wholesale dealer, a retail dealer or other persons
(u) the taking of declarations or affidavits, by cotton ginning mills from persons who brought cotton for ginning and the maintenance of such declarations or affidavits and the registers showing the stock of cotton received, lint delivered and the balance of stock on hand.
(2A) 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.
Section 40 Power to amend Schedules
(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.
Section 41 Repeal
(1) The Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), The Hyderabad General sales Tax Act 1950, (Hydeabad 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.
Section 42 Power to remove difficulties
(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.
Section 42A Instructions to Subordinate Officers
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.
Section 43 Non Implementation of penal provision on disclosure
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 nonassessee dealer within whose jurisdiction the dealer normally resides.
SCHEDULE 1 GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5
FIRST SCHEDULE SECHEDULE 2
GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE 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.
19. 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.
20. Tapioca At the point of first purchase in the State. 8 paise in the rupee.
21. 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
SECOND SECHEDULE SCHEDULE 3
DECLARED GOODS IN RESPECT OF WHICH A SINGLE POINT TAX ONLY IS LEVIABLE UNDER SECTION 6
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 br 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;
(xi) steel tubes, both welded and seamless, of all diameters and lengths including tube fittings;
(xii) tin-plates, both hot dipped and electrolytic and tin free plates;
(xiii) 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;
(xiv) wheels, tyres, axles and wheel sets;
(xv) wire rods and wires rolled, drawn, galvanised, aluminised, tinned or coated such as by copper;
2-A 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
3. Oil seeds, that is to say -
(i) Seasmum or Til (Orientale)
(ii) Soyabean (Glycine seja);
iii) Rape seed and mustard-
(1) Toria (Brassica campestris vartoria)
(2) Rai (Brassica Juncea);
(3) Jamba Taramira (Eruca satiya);
4) Sarcon yellow and brown (brassica compestris varsarson).
(5) Banarasi Rai or True mustard (Brassica nigra);
(iv)Linseed (linum usitatissimum);
(v) Sunflower (Helianthus annus);
(vi)Nigar seed (Guizotia abyssinica);
(vii) Neem, vepa (Azadi rachta indica); At the point of first sale in the State 4 paise in the rupee
(viii) Mahua, illupai, ippe, (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca Longifolia syn. M. Longifolia):
ix) Karanja, Pongam, Honga (pongamia pinnata syn.P. Glabra);
(x) Kusum (Schleichera Oleosa, syb. S.trijuga)
(xi) Punna undi (Calophyllum, inophyllum);
(xii) Kokum (Carcinia indica);
(xiii) Sal (Shorea robusta);
(xiv) Tung (Aleurite jordi and A.Montana);
(xv) Red Palm (Elaeis guinenisis)
(xvi) Safflower (corthanus tinctorius);
but excluding groundnut or peanut cotton seeds, castor and coconut (i.e. copra excluding tender coconuts).
4. Castor (Ricinus communis) At the point of last purchase in the State. 4 paise in the rupee
5. Coconuts other than tender coconuts) cocos nucifera) At the point of last purchase in the State 4 paise in the rupee
5A. Copra At the point of last sale in the State 4 paise in the rupee
6. 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.
6A) 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
(b) At the point of first sale in the State.) 4 paise in the rupee
7. 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
8. 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 -
9. 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
9A. (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
10. Cotton yarn not including cotton yarn waste At the point of first sale) in the State 4 paise in the rupee
11 Omitted
12 Omitted
13 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.
14 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
14A. 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-
16. 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 17 Jowar or milo (Sorghum vulgar Pers); At the point of first sale in the State. 2 paise in the rupee 18 Maize (Zea mays L.) At the Point of first sale in the State 3 paise in the rupee
19. Ragi (Eleusine coracana Gaerth); (3019) -do- 2 paise in the rupee
20. 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
21. Paddy (Oryza sativa L. At the point of first purchase in the State 4 paise in the rupee
22. Rice (Oryza sativa L. At the point of first sale in the State 4 paise in the rupee
23. PVC cloth, Waterproof cloth, Tarpaulin and Rexine -do- 4 paise in the rupee
24. Sugar other than that specified in the Fourth Schedule. -do- 4 paise in the rupee
25. Cotton fabrics, man-made fabrics and woolen fabrics other than those specified in the fourth Schedule -do- 4 paise in the rupee
26. 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
THIRD SCHEDULE
SCHEDULE 4
(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
4. Toddy, neera and arrack
5. Cotton fabrics, man made fabrics and woolen fabrics
5-A Handloom cloth other than silk cloth
6. Sugar
7. Tobacco.
7A
8. Husk of pulses
9.
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 relevasnat 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 SCHEDULE
FOURTH SCHEDULE (As subs by Act NO.16 OF 1963 W.E.F. 1-8-1963 and as amended upto 31st May, 1995)
SCHEDULE 5
GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5
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
FIFTH SCHEDULE
SCHEDULE 6
GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5
1.
2. 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
3. All clocks, time pieces and watches including Quartz watches and clocks and parts thereof. -do- 16 paise in the rupee
4. Iron and steel safes, cash boxes, almirahs, wardrobes and cabinets. At every point of sale in the State. 16 paise in the rupee
4A. Furniture other wooden furniture. -do- 12 paise in the rupee
4B. Wooden Furniture -do- 8 paise in the rupee
5. All hosiery goods other than those made wholly of cotton. -do- 16 paise in the rupee
5A. Hosiery goods made wholly of cotton. -do- 8 paise in the rupee
5B. Readymade garments do 8 paise in the rupee
6. All kinds of electrical goods, instruments, apparatus and appliances (other than articles of plastic and those specifically mentioned elsewhere, including)
(i) wires, holders, plugs, switches, electrical earthenware and porcelain ware;
(ii) casings, capping, reapers, bends, junction boxes, meter boxes, switch boxes, meter-boards and switch boards; and parts and accessories thereof.
(iii) --do-- 8 paise in the rupee
6A. Electrical transformers, ACSR conductors and transmission towers -do- 12 paise in the rupee
6B. (i) Electrical fans, exhaust fans, air circulators, air purifiers, kitchen chimneys and air curtains -do- 12 paise in the rupee
(ii) 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
6C. 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
7. 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.
8. 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
8A. Lithographic printing and duplicating inks. -do- 8 paise in the rupee
9. Dyes and Chemicals -do- 10 Paise in the rupee
10. Articles of stainless steel other than utensils and kitchenware -do- 12 Paise in the rupee.
11. 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.
11A.
12. Rubber products (other than those specifically mentioned elsewhere) including: -do- 15 Paise in the rupee.
(i) latex foam sponge
(ii) Plates, sheets and strips unhardened, whether vulcanised or not and whether combined with any textile material or otherwise;
(iii) Unhardened vulcanised rubber used for piping and tubing;
(iv) 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.
13. Water supply and sanitary fittings (other than porcelain and china ware). -do- 15 Paise in the rupee.
13A. Stoneware pipes -do- 15 Paise in the rupee.
13B. Articles of cast iron including pipes, specials, fittings, covers, bends and manhole covers. -do- 8 paise in the rupee
14. 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.
14A. 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.
15. Staple fibre and yarn -do- 9 Paise in the rupee.
16. 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
17. 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
17A. Laminated sheets of all kinds. -do- 12 paise in the rupee
18. Glass and glassware, including,
(i) sheet glass and plate glass;
(ii) mirrors;
(iii) Laboratory glassware;
(iv) glass shells,, glass globes and chimeys for lamps and lanterns;
(v) other glassware including table-ware but excluding bottles At every point of sale in the State. 15 paise in the rupee
19. Paper of all kinds (including paste-board, mill-board, straw board and card-board), that is to say,-
(i) cigarette tissue;
(ii) 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);
(iii) 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;
(iv) 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
20. All kinds of suit cases, brief cases and vanity bags At every point of sale in the State. 10 Paise in the rupee.
21. 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
22. Chinaware and porcelain ware other than crockery -do- 15 paise in the rupee
23. 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
SIXTH SCHEDULE
SCHEDULE 7
(Substituted by Act No.22 of 1995 w.e.f. 1-4-1995)
GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5
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.
RULE:
ANDHRA PRADESH GENERAL SALES TAX RULES, 1957
In exercise of the powers conferred by Section 39 of the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957) the Governor of Andhra Pradesh hereby makes the following rules
Rule 1
These rules may be called the Andhra Pradesh General Sales Tax Rules, 1957.
Rule 2
They shall come into force on the 15th day of June, 1957.
Rule 3
In these rules, unless the context otherwise requires
(a) "The Act" means the Andhra Pradesh General Sales Tax Act, 1957.
(b) "Assistant Commercial Tax Officer" means any person appointed by the Deputy Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer and includes (1) an Assistant Commercial Tax Officer (Intelligence) appointed for collection of intelligence and to investigate evasion of tax by the trade). (2) an Additional Assistant Commercial Tax Officer appointed for exercising the powers attached to the post of an Assistant Commercial Tax Officer.
(c) "Commercial Tax Inspector" means any person appointed by the Commercial Tax Officer by name or by virtue of his office to exercise the powers of a Commercial Tax Inspector.
(cc) Omitted by G.O.Ms.No. 868, Rev., dt. 11-9-1961;
(d) Omitted by G.O.Ms.No.1857, Rev., dt. 28-10-1963;
(e) "Form" means a form appended to these rules;
(f) "Government Treasury" means a treasury or sub treasury of the State Government;
(g) Omitted by G.O.Ms.No. 868, Rev., dt. 29-8-1989;
(gg) Omitted by G.O.Ms.No. 868, Rev., dt. 29-8-1989;
(h) "Month" means a calendar month.
(i) "Registering Authority" means the Assistant Commercial Tax Officer in whose jurisdiction the principal place of business of a dealer applying for registration under Section 12 is situated;
(j) "Section" means a section of the Act;
(k) "State Representative" means an officer not lower than a Commercial Tax officer appointed by the Government or Commissioner of Commercial Taxes for appearing on behalf of the State in appeals before the Sales Tax Appellate Tribunal.
Rule 4
[****]
Rule 5
(1)Save as provided in Sub rules (2) to (8) the turnover of a dealer for the purposes of these rules shall be the total amount received by the dealer as the consideration for the sale of the goods.
(2) In the case of the under mentioned goods, the turnover of a dealer for the purposes of these rules shall be the total amount payable by the dealer as the consideration for the purchase of the goods.
(i) Manganese (including manganese ore);
(ii) Iron ore;
(iii) Turmeric;
(iv)[****]
(v) Buttter and Ghee other than that purchased from any organisation registered under the Companies Act, 1956 or the Andhra Pradesh Cooperative Societies Act, 1964.
(vi) Mica;
(vii) Palmyrah Fibre and Stalks;
(viii) Paddy Oryza Sativa L;
(ix) Coriander;
(x) Coconuts other than those falling under item xxi;
(xi) Green gram and black gram;
(xii) Cashewnut (with shell)
(xiii) Wattle bark and other barks;
(xiv) Tamarind when purchased within the State
(xv) Tamarind seeds when purchased within the State
(xvi) Chillies;
(xvii) Pippalamodi or pippalanalaka;
(xviii) Beedi leaves;
(xix) Oil seeds, that is to say;
(a) Sesamum or Til (sesamum orientale);
(b) Soyabean (Glycine seja);
(c) Rabe seed and mustard
(1) Toria (Brassica compestris var toraia);
(2) Rai (Brassic Juncea);
(3) Jamba Taramira (Eruca Satiya);
(4)Sarson Yello and brown ( Brassica compestris var sarson)
(5) Banarasi Rai or True Mustard (Brassica nigra);
(d) Linseed (linun usitatisssimum)
(e) Sunflower (Helianthus annus);
(f) Nigar seed (Guizotia abyssinica);
(g) Neem, vepa (Azadirachra Indica);
(h) Mahua, illupai, ippe (Madhuca indica M.Latifolia, Bassia, Latifolia and Madhucal longifolia syn, M.Longifolia);
(i) Karanja, Pongam, Honga (Pongamia Pinnata syn. P.Glabra);
(j) Kusum (Schelichera Oleosa, syn. S.(Trijuga);
(k)Punna Undi (Calophyllum, inophyllym);
(l) Kokum (Carcinia indica);
(m) Sal (Shorea robusta);
(n) Tung (Aleurites Jordii and A. Montana);
(o) Redpalm (Elaels Guinenisis);
(p) Safflower (Carthanus tinctorius);
(xx) Castor (Ricinus communis);
(xxi) Coconuts other than tender coconuts (Cocus nucifera);
(xxii) Groundnut or peanut (Archis hypogaea);
(xxiii) Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and hibiscus sabdariffavar altissima and the fibre known as sunhemp extracted from plants of the species Crotalaria juncea whether baled or otherwise;
(xxiv) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state whether ginned or unginned, baled, pressed or otherwise, but not including cotton waste;
(xxv) Hides and skins whether tanned or untanned;
(xxvi) Livestock, that is to say, all domestic animals such as oxen, bulls, cows, buffaloes, goats, sheep, horses etc.
(xxvii) Prawns, lobsters, frogs and frog legs;
(xxviii) Tapioca
(xxix) Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subject to all or any of the following processes:
(1) Decantation;
(2) De-salting;
(3) Dehydration;
(4) Stabilisation in order to normalise the vapour pressure;
(5) Elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;
(6) The addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process;
(7) Any other minor process (including addition to pour point depressants of flow improvers) which does not change the essential character of the substances;
(xxx) Jowar or Milo (Sarghum vulgare pers);
(xxxi) Maize (Zea mays L);
(xxxii) Ragi (Elusine caracana Gaertn); and
(xxxiii) [*****]
(xxxiii A) Jaggery, when purchased by a dealer from a person who is not a registered dealer otherwise than through an agent.
(xxxiv) 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.
(3) In the case of goods liable to tax under Section 6 A, the amount paid by the dealer for the purchase of such goods shall be the turnover of the dealer in such goods.
(4) In the case of a works contract, the turnover of a dealer for the purpose of these rules shall be the total amount realised or realisable by the dealer as the consideration for the goods (whether as goods or in some other form) involved in the execution of a works contract.
(5) In the case of delivery of goods on hire purchase or any other system of payment by instalments the turnover of a dealer for the purpose of these rules shall be the total amount realised or realisable by the dealers as the consideration for the goods delivered.
(6) In the case of supply or distribution of goods by a society including a cooperative society club, firm or association to its members, the turnover for the purpose of these rules shall be the total amount realised or realisable by such society from its members as the consideration for the supply or distribution of such goods.
(7) In the case of a dealer running any restaurant or eating house or hotel (by whatever name called) the turnover for the purpose of these rules shall be the total amount realised or realisable by the dealer as the consideration for 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 intoxicating or not).
(8) In the case of the transfer of right to use goods under Section 5 E, the total amount realised or realisable by the dealer on the transfer of the right to use goods from the lessee or licensee shall be the turnover of the dealer.
Rule 6
(1) The tax or taxes and surcharge under sections 5, 5A, 5-B, 5-C, 5-E, 6, 6-A and 6-C or notified under Section 9(1) shall be levied on the net turnover of a dealer. In determining the net turnover, the amounts specified in Clauses (a) to (l) shall, subject to the conditions specified therein, be deducted from the turnover of a dealer
(a) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and provided also that the accounts show that the purchaser has paid only the sum originally charged less the discount.
(b)
(i) all amounts allowed to purchasers in respect of goods returned by them to the dealer when the goods are taxable on sales provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made;
(ii) all amounts received from the sellers in respect of goods returned to them by the dealer, when the goods are taxable on the purchase value provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was received;
Provided that the claim for deduction on account of such returned goods shall be admissible if it is preferred within a period of six months from the date on which the goods sold have been received or the goods purchased have been returned as the case may be
(c) all amounts for which the dealer sells articles which are not in his stock but which are obtained by him from another dealer specially to accommodate a particular customer and are immediately sold to such customer provided that the sale is entered in the accounts then and there as an accommodation sale together with the name of the dealer from whom the articles were obtained and provided that the accommodating dealer does not make a profit out of the transaction;
(d) all amounts for which goods specified in the Fourth Schedule are sold;
(e) all amounts for which goods exempted by a notification under Section 9(1) are sold or purchased, as the case may be, provided that the terms and conditions, if any, for the exemption in the notification are complied with;
(f)
(i) all amounts for which the goods are sold in the course of inter State trade or commerce or in the course of export out of the territory of India when the goods are taxable on sales;
(ii) all amounts for which the goods are purchased in the course of inter State trade or commerce or in the course of import into the territory of India when the goods are taxable on the purchase value.
(g)[****]
(h) amount realised by a dealer by the sale of the good will of his business when specified by the dealer separately, without including it in the amount realised by the sale of the business as a whole;
(i) all amounts for which the goods specified in the First, Second and Third Schedules are sold or purchased by a dealer when such sales or purchases are exempt for the tax liable under any of the provisions of the Act;
(j) The turnover of liquor (mentioned in Sixth Schedule) on which tax has been levied under Sixth Schedule except at the point of first sale or last sale by the dealer.
(k) all amounts charged separately as interest or as finance charges in the case of transaction of hire purchase or any system of payment by installments;
(l) In determining the net turnover of a dealer the following deduction shall be made from the aggregate of the sale prices including sales tax, namely:
The amount arrived at by applying the following formula =
Rate of tax X aggregate of sale prices
--------------------------------------------------------------------------------
100 plus rate of tax
Provided that no deduction on the basis of the above formula shall be made if the amount by way of tax collected by a registered dealer, in accordance with the provisions of this Act, has been otherwise deducted from the aggregate of sale prices.
Explanation :- Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of each part of the turnover liable to different rate of tax.
(2) Notwithstanding anything contained in sub rule (1) the tax under Section 5 F, shall be levied on the turnovers of a dealer who transfers property in goods, whether as same goods or in some other form, involved in the execution of works contract. In determining the turnover of a dealer liable to tax, the amounts specified in clauses (a) to (l) shall, subject to the conditions specified therein, be deducted from the total turnover of the dealer.
(a) Labour charges for execution of the works;
(b) Amount paid to a sub contractor for the execution of works contract provided such a sub contractor is a registered dealer and that turnover is included in the return filed by him before the assessing authority concerned;
(c) Charges for planning, designing and architect fees;
(d) Charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract;
(e) Cost of consumables such as water, electricity, fuel, etc., used in the execution of the works contract, the property in which is not transferred in the course of execution of a works contract:
(f) Cost of establishment of the contractor to the extent it is relatable to supply of labour and services;
(g) Other similar expenses relatable to supply of labour and services;
(h) Profit earned by the contractor to the extent it is relatable to supply of labour and services;
(i) All amounts for which goods exempted by the notification under Section 9(1) are transferred in execution of works contract provided the goods are transferred in the same for as they were purchased;
(j) All amounts for which the goods specified in the Third Schedule are transferred by a dealer when such sales are exempt from the tax liable, under any of the provisions of the Act, provided, that the goods are transferred by the dealer as the same goods as they were purchased;
(k) all amounts for which the goods specified in the Fourth Schedule are transferred by the dealer in execution of the works contract provided that the goods are transferred as the same goods as they were purchased;
(l) Turnover of goods involved in the execution of works contract which are transferred in the course of inter State trade or commerce under Section 3 or transferred outside the State under Section 4 or transferred in the course of import or export under Section 5 of the Central Sales Tax Act, 1956.
(3)
(i) In cases where the execution of a works contract extends over a period of more than one year, the total turnover for the purpose of sub rule(2) for that year shall be deemed to be the value of goods purchased for being supplied or used in the execution of such contract in that year.
(ii) In the case where the value of goods involved in the execution of a works contract or the amounts referred at Clause (a) to (i) of Sub rule (2) in such contract are not ascertainable from the accounts of a dealer or where under Section 5 H contractee is required to deduct tax at source, the turnover of the dealer for the purpose of Section 5F or 5H, shall be determined after deducting the amount calculated at the following percentages for different types of contracts from the amounts paid or payable to the dealer for carrying out such contract: (a)
Electrical Contracts Percentage
20
(i) H.T. Transmission lines
15
(ii) Sub station equipment
15
(iii) Power house equipment and extensions
17
(iv) 11 and 22 KV and L.T. distribution lines 12+5
25
(v) All other electrical contracts
35
(b)
All structural contracts
20
(c)
Sanitary contracts
30
(i)Construction of fish nurseries and cementring wells
20
(ii)Supplying and fixing sluices
(iii)Concrete broken stone in lime mortor 1:2
17
(iv)Concrete brokenstone cement mortor 1:3
20
(v)Country brick in cement mortor
30
(vi) Country brick in lime mortor
35
(vii) Country brick in clay
35
(viii) Plastering whit cement mortor 1:21/2"thick
35
(ix) Plastering with cement motor 1:3" thick
25
(x) Reinforced concrete work
50
(xi) Sanitary fitting such as fixing closets ven tilating shafts etc
50
(d) Watch and or clock repair contract
30
(e) Dyeing contracts
27
(f) All other contracts.
20
(4) [****]
Rule 6A Declaration by jaggery dealers
(1) The declaration referred to in proviso (C) to the Fifth Schedule shall be in Form 1.
(2) Such declaration Forms shall be printed under the authority of the Commissioner of Commercial Taxes;
Provided that when declaration Forms printed under the authority of the Commissioner of Commercial Taxes are not readily available for use for any reason, the declaration Forms duly stamped with the Official seal of the assessing authority concerned may be used in lieu of such printed declaration Forms.
(3) The printed declaration Forms may be obtained from the assessing authority concerned on payment of the costs quoted thereon.
(4) Every dealer, who claims exemption from payment of tax on the sale of jaggery effected by him by virtue of proviso (c) to the Fifth Schedule, shall obtain a declaration in duplicate duly filled in and signed by the registered dealer who sold such goods containing particulars as in Form 1. The dealer claiming exemption shall file the original of such declaration before the assessing authority concerned along with the return prescribed under Rule 15 or Rule 17.
Provided that the assessing authority may, on application of the assessee and if he is satisfied that the assessee was prevented by sufficient cause from furnishing such declaration within time, allow such declaration to be furnished within such further time as it thinks fit before the completion of the final assessment.
(5) Every dealer in jaggery shall keep and maintain a register in Form `J' showing a true and correct account of the declaration forms obtained for issue by him and shall produce the register and the used and unused declaration Forms before any officer authorised under the Act for the purpose of assessment, appeal or revision or on demand at any time by any officer authorised to inspect the place of business or for the purpose of an investigation incidental or ancillary to the verification.
(6) Every dealer who receives such Form under Sub rule (4) shall maintain a register in Form `K' in respect of the Forms received from the registered dealers.
(7) If any Form of declaration is lost, destroyed or stolen, he shall report the same to the authority from whom he obtained the Forms and shall make appropriate entries in the remarks column of the register referred to in Sub rule(5).
(8) If a declaration Form either blank or duly completed is lost while in the custody of the dealer or while in transit and has not reached the purchasing dealer, he shall furnish security equivalent to the tax due by way of an indemnity bond for each declaration Form so lost to the authority from whom the Forms were obtained.
(9) If a declaration duly filled and signed is lost while in the custody of the selling registered dealer, he shall furnish security equivalent to the tax due by way of an indemnity bond for each such declaration, to the authority before whom he is required to file a return of his turnover under Rule 15 or Rule 17, as the case may be.
(10) If a declaration duly filled and signed is lost in transit or from the custody of the dealer he shall obtain a duplicate of the Form with the following endorsement made, RED INK across the page in all the three parts and duly signed by the selling registered dealer. Until such a duplicate Form is obtained, the sale in question shall not be eligible for exemption from tax: "I,...............hereby affirm that this is a duplicate of the declaration Form No............signed on........and issued to..................who is paying tax on the rolls of the (assessing authority).
Rule 6B Composition of tax in the case of dealers executing works contracts
(1) The dealer who elects to compound the tax for any year under Section 5G shall submit an application in Form L to the assessing authority each year, within thirty days from the commencement of the year or within thirty days from the date of commencement of the business if he commences the business during the course of the year, as the case may be.
Provided that the assessing authority have jurisdiction may on sufficient cause and for reasons to be recorded in writing condone the delay in respect of application received after expiry of thirty days from the commencement of the year or after the expiry of thirty days from the date of commencement of business as the case may be, However, the delay condoned shall not exceed sixty days and delay shall be condoned within a period of ninety days from the date of commencement of such year or the business, as the case may be.
(2)
(i) The assessing authority concerned, after conducting such verification as may be necessary permit such dealer, subject to the conditions specified in Sub rule (1) ; to pay in lieu of the amount of tax payable by him during the year, in respect of which such permission is granted, an amount by way of composition as provided in Section 5 G.
(ii) Such permission for composition shall be granted within thirty days from the date of receipt of the application during the year for which the composition is applied for. The permission shall be in Form L 1 and shall be valid for the entire year to which it relates.
(iii) The assessing authority may cancel such permission in the following cases:
(a) if the dealer fails to pay tax in any month within the time specified and, or;
(b) if it appears to the assessing authority that the dealer has suppressed whole or part of turnover in the return filed by him or; the return filed by the dealer appears to be incomplete or incorrect
(c) if the dealer contravenes any provisions of the Act or the Rules made thereunder.
Rule 6C
In determining the turnover liable to tax under Section 5-A the amounts specified in the clauses below shall be deducted from the turnover of a dealer apart from the deductions specified in Section 5-A."
(a) The tax collected by the dealer under Section 5-A of the Act. It shall be determined by applying the following formula in case where tax collected is not shown separately or the tax collected under Section 5-A has not been deducted otherwise from the aggregate of turnover.
Turnover of the dealer taxable u/s. 5-A X rate of tax u/s. 5-A
__________________________________________________
..100 + rate of tax under Section 5-A
(b) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and the accounts show that the purchaser has paid only the sum originally charged less the discount.
(c)
(i) all amounts allowed to purchasers in respect of goods returned by them to the dealer when the goods are taxable on sales provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made;
(ii) all amounts received from the sellers in respect of goods returned to them by the dealer, when the goods are taxable on the purchase value provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which the goods were returned and the date on which and the amount for which refund was received.
Provided that the claim for deduction on account of such returned goods shall be admissible if it is preferred within a period of six months from the date on which the goods sold have been received or the goods purchased have been returned as the case may be.
(iii) The turnover of the goods generally exempt from tax shall be deducted from the total turnover of any dealer for determining minimum turnover of rupees ten lakhs specified in sub-section (1) of Section 5-A.
Rule 7
(1) In the case of a dealer having more than one place of business all returns prescribed by these rules, shall be submitted by the head office in the state and shall include the total turnover of all the branches of his business. Each branch shall also
(a) submit to the assessing authority of the area in which it is situated, a return of the total turnover of the branch in Form A 1 or A 2; and
(b) intimate to such authority the fact that the return of the total turnover of its business is included in the return submitted by its head office and specify the name and address of such head office.
(2) For the purposes of determining whether a dealer is liable to pay tax, the total turnover at all places of business in the State shall be taken into consideration.
Rule 8
[****]
Rule 9
Every dealer liable to get himself registered under Section 12 xxx of the Act commencing business after 15th June, 1957 shall within 30 days of the commencement of business submit to the assessing authority of the area in which his principal place of business is situated, a return in Form A showing his estimated total and net turnover for the first twelve months of his business.
Rule 10
The assessing authority if he is satisfied after making such scrutiny of the accounts of the dealer and such enquiries as he may consider necessary that the return submitted under rule 9 is correct and complete, fix provisionally on the basis of the return the annual tax or taxes ... payable at the rate or rates specified in Sections 5, 5 B,5 C,5 E,5 F, 6, 6 A,6 C or notified under Sub section (1) of Section 9 in a case where the total turnover is not more than Rs.10 lakhs and or the total tax payable in a year is not more than Rs.12,000 and where the total turnover exceeds Rs.10 lakhs and or the total tax payable in a year exceeds Rs.12,000 the dealer shall submit a return in the manner prescribed under the rule 17.
Provided that a dealer dealing exclusively in goods under the Fourth Schedule and or in goods exempted by a notification issued under Sub section (1) of Section 9l, such dealers irrespective of their turnover exceeding Rs.10 lakhs may file a return in Form A 1 under Rule 15.
Provided further that in case of every newly registered dealer it shall not be necessary, under these Rules, to fix tax or taxes payable during the year in which he is registered and shall submit a return in the manner prescribed under Rule 17.
Rule 11
Where any dealer liable to get himself registered under Section 12 of the Act fails to submit before the date prescribed in that behalf, a return as required, by Rule 9, or produces the accounts, registers, and other documents after inspection or submits a return subsequent to the date of inspection); or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in Rule 12 determine the turnover of the dealer to the best of his judgment, and fix provisionally the annual tax or taxes ....payable at the rate or rates specified in Sections 5, 5-B,5-C,5-E, 5-F,5-G, 6, 6-A,6-C or notified under Section 9(1):
Provided that where the returns submitted by a dealer include 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 under the Act before the submission of such returns, the assessing authority may, after giving an opportunity to the dealer for making a representation in this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.
Rule 12
Where any dealer liable to get himself registered under Section 12 of the Act fails to submit a return before the date prescribed in that behalf or produces the accounts registers and other documents after inspection or submits the returns subsequent to the date of inspection) the assessing authority shall after issuing a notice to the dealer and making such enquiry as he considers necessary, assess him to the best of his judgment Where any return submitted by a dealer appears to the assessing authority to be incorrect or incomplete, the assessing authority shall after giving the dealer a reasonable opportunity of proving the correctness and completeness of the return submitted by him and making such enquiry as he deems necessary, assess him to the best of the judgment.
Rule 13
As soon as the tax ... has been provisionally fixed under Rule 10 or 11, the assessing authority shall issue to the dealer a notice in Form B and the dealer shall pay for each month of the year of assessment one twelfth of the tax ..... provisionally fixed at the time and in the manner specified in the notice, the monthly installments due for the months preceding the date of issue of the notice being paid in a lumpsum.
Rule 14
(1) Every casual trader referred to in Clause (c) of Section 2 shall within 24 hours of arrival in any place in the State intimate to the assessing authority of the area, the address of his residence in the State, the nature of goods in which he intends to deal and the period within which he intends to leave the place in the State. and shall submit a return in Form AA. On the return so submitted, the authority may assess the casual trader provisionally and serve on him a notice in Form BB, requiring the payment of tax ....provisionally assessed. The casual trader shall pay the tax within such time and in the manner specified in the notice):
Provided that in any event if such casual trader transports goods through a checkpost, he shall intimate to the Officer in Charge of the check post, the place or places in the State where he intends to take his goods.
(2) The casual trader, shall submit a return to the assessing authority of the area concerned, in Form A3, accompanied by a treasury receipt for the tax or taxes .... payable by him under Sections 5, 5 B, 5 C, 5 E,5 F, 5 G,6,6 A,6 C or notified under Section 9(1) on the basis of the return on or before the last day on which he intends to leave the place where he has been carrying on business. The assessing authority shall thereupon assess such trader after satisfying himself as to the correctness and completeness of the return submitted by him and after making such enquiries as he deems fit.
2-A Where a casual trader fails to submit a return in Form AA within 24 hours of arrival, the assessing authority may provisionally assess the tax .... payable by the dealer to the best of his judgement, and issue a demand in Form BB for the amount of tax ..... due and the casual trader shall pay the tax demanded within such time, and in such manner as specified in the notice.
(3) Where any casual trader fails to submit before the date prescribed in that behalf, a return as required by Sub rule (2) or produces the accounts, registers and other documents after inspection, or submits a return subsequent to the date of inspection) or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after following the procedure prescribed in Rule 12, assess the tax payable .....according to the best of his judgment and issue a notice of demand in Form B-4 for the tax .... due. The casual trader shall thereupon pay the sum demanded within such time and in the manner specified in the notice.
Provided that where the returns submitted by a casual trader include 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 casual trader made by an officer under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the casual trader for making a representation in this behalf, treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.
Rule 15
(1) Every dealer liable to submit a return under Rule 9., except the dealers mentioned below, shall within thirty days of the close of the year, submit to the assessing authority of the area in which his principal place of business is situated a return in Form A 1 showing the total turnover and the net turnover in goods liable to different rates of tax at all places of his business in the preceding year:
(a) The dealers who are required to file return in Form A 2 under Rule 17:
(b) The dealers who opted to pay tax under Section 14 C of the Act for that year; and
(c) the dealers who are eligible to file returns under Section 14 of the Act for that year.
(2) Every dealer who discontinues his business during the course of a year in which he has been provisionally assessed under Rule 10 or 11 shall submit to the assessing authority concerned a return in Form A-1 for the period upto and inclusive of the date of discontinuance within 30 days of the date of such discontinuance.
(3) Every dealer liable to submit a return in Form A 1 under Sub rules (1) and (2) above, shall submit along with the return, a receipt from a Government treasury or a *Crossed cheque in favour of the assessing authority for the full amount of the tax ..... due for the year on the basis of the return, after deducting therefrom, the provisional tax, if any, paid already for the year, failing which the assessing authority, shall serve upon the dealer a notice in Form B-1, for the tax .....due and the dealer shall pay the sum demanded within the time and in the manner specified therein.
Provided that in a case where a dealer intends to pay tax ..... through a crossed cheque, the cheque should be sent so as to reach the assessing authority within fifteen days of the close of the year to which the tax ..... relates or the date of discontinuance of business, as the case may be.
(4) On the receipt of a return in Form A-1 the Assessing authority shall, if he is satisfied after such scrutiny of the accounts and after making such enquiry as he considers necessary, that the return is correct and complete, finally assess on the basis of the return, the tax or taxes ..... payable under Sections 5,5-B,5-C,5-E,5-F,5-G,6,6-A,6-C or notified under Section 9(1) for the year to which the return relates.
(5) Where any dealer fails to submit a return before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection) or if the return submitted appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after following the procedure prescribed in rule 12, finally assess the tax or taxes .... payable under Sections 5,5-B, 5-C, 5-E, 5-F, 5-G,6, 6-A, 6-C or notified under Section 9 (1) according to the best of his judgment.
Provided that where the returns 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 under the Act before the submission of such returns, the assessing authority may, after giving an opportunity to the dealer for making a representation in this behalf, treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.
(6) If on final assessment under sub rule (4) or (5) any tax .... is found to be due from the dealer after deducting the tax or taxes .... paid by him towards the provisional assessment and at the time of the submission of the return in form A-1 for the year, the assessing authority shall serve on the dealer a notice in Form B-3 and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein, if however, and refund of tax is found to be due to the dealer, the assessing authority shall serve on him a notice in Form C.
Rule 15A Self Assessment
(1) Every dealer liable to submit a return under sub section (1) of Section 14-D shall within thirty (30)days of the close of the year, submit to the assessing authority of the area in which his principal place of business is situated a return in form A10 showing total and net turnovers and tax due thereon at all places of his business in the preceding year, along with details of usage of Way Bills, C-Forms, F-Forms ,H-Forms, and G-Forms in the Annexure 1 to V to form 10.
Provided that in respect of the returns received after the expiry of due date the assessing authority concerned may, on sufficient cause and for reasons to be recorded in writing, condone the delay upto a maximum period of thirty days. However, for the year 1995-96 the dealer may submit the return under sub-section (1) of Section 14-D on or before 30th September 1996.
(2) Every dealer who discontinues his business during the course of a year in which he has submitted a provisional return on self assessment basis under sub rule (1) above, shall submit to the assessing authority concerned a return in Form A 10 for the period upto and inclusive of the date of discontinuance within 30 days of the date of such discontinuance.
(3) Every dealer liable to submit a return under sub section (1) of Section 14 shall submit along with the return, a receipt from a Government treasury or a Crossed Demand Draft in favour of the assessing authority for the full amount of tax due for the year after deducting therefrom, the provisional tax,if any, paid already for the year.
(4) On receipt of a return in Form A-19 along with the proof of payment of tax due thereon and after verifying the conditions mentioned in sub sections (3) and (4) of Section 14-D and unless it is decided to take up detailed assessment under Section 14 of the Act the assessing authority shall accept the return and pass assessment order without requiring the presence of the dealer or calling for his books of accounts. The assessment order shall be sent to the dealer concerned by post.
(b) For the purpose of sub-clause (ii) of sub-section (3) of Section 14-D, the increase in net taxable turnover during assessment year shall not be less than fifteen per cent over such turnover of the preceding year.
Rule 15B
In case of a dealer having an authorised fair price shop under the public distribution system exclusively dealing with the sale supply of the essential commodities such as rice, wheat jowar, sugar, palmolein oil, kerosene allotted by the Civil supplies Department and purchased from the dealers or Corporations nominated by civil Supplies Department, `under the public distribution system and who is not liable to pay tax, need not submit a return to the assessing authority concerned."
Rule 15C
(1) Every dealer who is eligible to opt to pay tax under Section 14-C of the Act shall within thirty (30) days of the close of the year, submit to the assessing authority of the area in which his principal place of business is situated, a return in Form A-9, showing the total turnover of his business, at all places of his business, in the preceding year and option for payment of tax under Section 14-C of the Act, and along with the return, he shall submit a receipt from a Government Treasury or a crossed Demand Draft in favour of the assessing authority for the full amount of tax payable thereon for the year to which the return relates after deducting therefrom the provisional tax, if any paid already for the year.
Provided that in respect of the returns received after the expiry of due date the assessing authority concerned may, on sufficient cause and for reasons to be recorded in writing, condone the delay upto a maximum period of thirty days.
(2) The assessing authority shall issue a certificate in Form D-2 when the assessment is deemed to have been completed under sub section (6) of Section 14-C.
(3) The Commercial Tax Officer of the area concerned may cancel the option exercised by a dealer under Section 14-C.
(a) if the dealer turnover appears to exceed the turnover specified in sub section (1) of Section 14-C,any amount paid by such dealer during the year in accordance with the provisions of Section 14-C shall be adjusted towards the tax payable for the year; or
(b) if the return filed by the dealer appears to be incorrect or in complete
(4) A notice in Form 3 shall be issued to the dealer in the cases where the option exercised by the dealer under sub section (1) of Section 14-C is cancelled under sub section (7) of Section 14-C.
(5) In all cases where the option given by the dealer,for payment of tax is accepted under sub rule (2) the assessing authority shall as soon as, may be after thirty (30) days of the expiry of the year make a provisional assessment for the current year on the basis of the return received from the dealer under sub rule (1) and issue a notice to the dealer in Form B-7. The assessee shall pay tax for current year in monthly instalments, as specified in the demand notice. The tax paid so during the current year shall be adjusted against the tax due to be paid by him as per the returns to be filed at the end of the year either under Rule 15 or under sub rule (1) as the case may be.
Rule 15D
(1) Every dealer who intends to opt for self assessment under Section 14-E of the Act shall, within forty five (45) days of the close of the year, submit to the assessing authority of the area a return Form AA-9, furnishing a statement of the total turnover at all places of his business in the preceding year along with a receipt from a Government treasury or a crossed demand draft, in favour of the assessing authority, for full amount of tax payable thereon for the year to which the return relates after deducting therefrom the provisional tax paid, if any, for the year.
Provided that for the assessment year 1996-97 the dealer who intends to opt for self-assessment under Section 14-E of the Act may submit to the Assessing Authority of the area a return in Form AA-9, on or before 30th June, 1997.
(2) From among the dealers who filed return under sub-rule (1) the Deputy Commissioner shall identify, before 31st August of every year, the dealers to be assessed under Section 14 and it shall be done on the basis of guidelines issued by the Commissioner of Commercial Taxes from time to time. The Deputy Commissioner shall inform the dealers about taking up the assessments under Section 14-E of the Act.
(3) The assessing authority shall take up the assessment of the turnovers for that year of the dealers who are identified by the Deputy Commissioner under sub-rule (2) above.
(4) The assessment of the dealers who filed a return for a year under sub-rule (i) and who are not identified by the Deputy Commissioner for assessment under sub-rule (4) shall be deemed to have been completed on 30th September of the year in which the return is filed under sub-rule (1). The Acknowledgment in Form AA-9B given at the time of filing the return shall be deemed to be the proceedings passed by the assessing authority in the assessment of the dealer for that year and it shall come into effect accordingly from Thirtieth September of the year.
(5) Every dealer who files a return for the preceding year under sub-rule (1) shall pay tax for current year in lumpsum or in instalments mentioned below, on the basis of tax due to be paid by him for the preceding year. Provisional Tax to be paid
Schedule of Payment
(a) If tax is below Rs.1,200/- of that year.
Payment in lumpsum before 30th June
(b) If tax is above Rs.1,200/- but is below Rs.2,400/-
Payment to be made in two instalments, the first instalment of Rs.1,200/- payable by 30th June and the remaining amount payable by 31st of December.
(c) If the tax is above Rs.2,400/- instalments.
Payment to be made in twelve equal monthly
The tax so paid during the current year shall be adjusted against the tax due to be paid by him for that year.
(6) Every dealer who files a return for the preceding year under sub-rule (1) shall also file following statements along with the return if he did not file the same before the assessing authority during the relevant year.
(1) C-Form utilisation statement.
(2) Way Bill utilisation statement.
(3) G-Form utilisation statement.
(4) F-Form utilisation statement.
Rule 16
(1) The Assessing authority shall as soon as may be, after thirty days of the expiry of the year
(a) make a provisional assessment for the current year on the basis of the return received from the dealer under sub rule (1) of rule 15 or if such return is not submitted by the due date or if the return submitted appears to him to be incorrect or incomplete according to the best of his judgment, after following the procedure prescribed in rule 12;
(b) issue to the dealer a notice in Form B. Until an assessee receives such notice of provisional assessment, he shall continue to pay tax ... as in the preceding year, unless he is not liable to pay tax in the current year. Any tax .... so paid shall be adjusted when the provisional assessment for the year has been fixed.
(2) The amount of tax or taxes ... provisionally fixed for any year under rules 10,11 or 16 (1) and the installments specified in the notice in form B shall if they include fraction of a rupee be rounded to the nearest rupee.
Rule 17
97. Pepper
1097
98. Mineral oils including furnace oil (excluding lubricating oil)
1098
99. Mercury
1099
100. Folding umbrellas, garden umbrellas and parts
1100
101.
Rubber products (other than those specifically mentioned elsewhere) including(i) latex foam, sponge(ii),Plates, sheetes and strips unhardened, whether vulcanised or not and whether combined with any textile material or otherwise(iii) unhardened vulcanised rubber used for piping and tubing. (iv)transmission, conveyor or elevator belts or belting material of vulcanised rubber whether combined with any textile material or otherwise
102. Water supply and sanitary fittings (other than porcelain and chinaware).
1102
102A
Stoneware pipes
1155
103. Naphtha
1103
104. Staple fibre and yarn
1104
105. Footwear other than Plastic Footwear"
costing rupees fifty and above.
costing less than rupees fifty
1105
106. Razor and razor blades.
1106
107. spectacles, goggles, glasses, lenses and frames.
1107
108. x x x
109. Ice.
1109
110. Ice-cream kulfi.
1110
111. Pile carpets
1111
112. Dry fruits
1112
113. Omitted
114.
Plywood, particle board, laming board, 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, sawdust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances in sheets, blocks, boards or in any other form and includes flush doors.
1114
115. Stoves including pressure stoves, gas ovens, blow lamps and parts and accessories thereof.
1115
116. Pressure lamps, such as petromax lights and parts and accessories thereof
1116
117. Cakes, biscuits, pastries, toffees, chocolates and confectionery
1117
118. Fuel gas, such as Burshane, Calgas, Indane and Esso and other gasses in compressed, liquified or solidified form
1118
119. Articles of ivory and sandalwood
1119
120. Musical instruments
1120
121. Tinned canned or preserved food in sealed containers
1121
122. Camphor
1122
123. Glass and glassware, that is to say - Sheet glass and plate glass Mirrors laboratory glass ware glass shells, glass globes and chimneys for lamps and lanterns.
other glass ware including table ware
1123
124. Saccharine
1124
125. Pressure cookers
1125
126. Electric motors, oil engines, mono block pump sets and parts and accessories thereof.
1126
127. Raw silk
1127
128. x x x
129. Articles of cooked or baked food
1129
129A Articles of processed food (other than those specifically mentioned elsewhere) prepared wholly or mainly from flour or gram of cereals,pulses, oil seeds. 1156
129B Semiya, Vermicelli and all types of noodles
1201
130. Pulses other than those falling under items 14 and 15 of the Third Schedule
1130
131. Omitted
132. Photographs
1132
133. Tricycles, parambulators and parts
1133
134. Cycle rickshaws, their parts including tyres and tubes.
1134
135. Hearing aids and their parts
1135
136. Precious stones, that is to say, diamonds, emeralds, rubies, real pearls and sapphires.
1136
137. Electrical storage batteries and parts thereof including containers, covers and plates.
1137
138. Spark plug whether used in motor vehicles or electrical motors or other machinery
1138
139. Roller bearings, that is to say, ball or roller bearings of all kinds
1139
140. 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
1140
141. All kinds of welding electrodes and welding rods
1141
142. Caustic soda
1142
143. Paper of all kinds
1143
144. Ravva
Not covered by item (b) below Obtained from rice including paddy out of which rice is produced that has met tax under this Act obtained from Maize"
1144
145. Logs cut into sizes as beams, raffers and planks
1145
146. Jewellery gold coated or gold covered
1149
147. Parched and fried bengalgram or dhall and brokens and flour of gram or dhalls
1150
148. Sodium Hydro suplhate
1151
149. Cotton sewing thread
1152
150. Aluminium brass, copper, bronze and articles made therefrom
1157
151. Washing blue or ultra marine blue
1158
152. Dry batteries or cells and parts and accessories thereof
1159
153. paddy and rice products such as murmuralu, pelalu and atukulu
1160
154. Butter and ghee when sold by any organisation registered under the companies Act,1956 or the A.P. Co operative Societies Act, 1964.
1161
155. Millets (including dehusked millets) other than those falling under items 17,18, 19, and 20 of the Third Schedule
1162
156. Varigalu or Variga rice or korralu or korra rice
1163
157. Gunnies
1164
158. Betelnut powder not covered by item (b) below obtained from are canut that has mettax under this Act
1165
159.
Pickles when sold in sealed or capsuled or corked bottles, jars tins or other containers.
1166
160. Sanitary towels, sanitary napkins and beltless napkins and tampoons
1167
161. Polyster viscose yarn
1168
162. Cheese
1169
163. All kinds of suit cases, brief cases and vanity bags
1170
164. Sugar candy
1171
165. Blended cotton yarn with non cellulosic fibre content not exceeding 16-2/3% by weight to that of cotton yarn (i.e. cotton viscose or cotton polysonic)
1172
166. Coir products
1173
167. Sago
1174
168. Safety matches
1175
169. Cashewnut kernel
1176
170. Tamarind when obtained from outside the State
1177
171. Tamarind seed when obtained from outside the State
1178
172. Lead, Nickel, Zinc,, Magnesium and Tin
1179
173. Agarbathi
1180
174. P.V.C. Cloth, Water Proof cloth, Tarpaulines and rexine.
1181
175. Asphalt
1182
176. slack wax, paraffin wax, match wax and M.C.Wax
1183
177. Methonal Mixture
1184
178. Petroleum jelly and Petroleum Coke
1185
179. Water Jal products
1186
180. Omitted
181. Voltage stabilizers and voltage regulators
1187
182. Spices that is to say jeera, menthi, cloves, cinnamon, shahjeera, cardamom, dry ginger, somph, Nakesar(Kabab chini), Bhojwar phool, tarpetta, poppy seed, nutmeg and japatri
1188
183. Garlic(Vellulli)
1189
184. Katha (Kasu)
1190
185. Facor Bhusakthi
1191
186. Plastics, that is to say(1) Polymers of ethylene,, in primary forms polyethylene(2) Polymers of propylene or other plefins in primary forms poly profylene, polyisobutylene. (3) Polymers of styrene in primary forms - Styrene acrylonitrile (SAN)copolymers, Acrylonitrile butadi mestyrene (ABS) terpolymers. (4) Polymers of vinyl chloride or of other halogenated plefins in primary forms Polyvinyl chloride, polycetra fluoroe thylens. (5) Polymers of vinyl acetate or of other vinyl esters in primary forms,, other vinyl polymers in primary forms Polyvinyl alcohols. (6) Acrylic polymers in primary forms(7) Polyacetals, other polyethers and epoxide resine in primary form, polycardenates, alkyl resins, polyellylesters and other polyesters in primary form polyethylene taraphthalate, diallyphthalate raine, polybutyall teraphthalate(8) Polyamides in primary forms(9) Amino-resins, polyphenylene exide, phenelic resins and polyurethanes in primary forms(10) Silicenes in primary forms(11) Petroleum resins, cumeroneindene resins, polyterpenes, polysulphides, polysulphones in primary forms. (12) Cellulose and its chemical derivatives in primary forms, Cellulose acetate,, cellulose nitrates, cellulose ethers, cellulose anthate. (13) natural polymers (for example aliginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubbers) in primary forms-Dextran. (14) on exchanges based on polymers of heading Nos 1 to 13 above in primary form and includes waste perings and scrap of plastics.
1192
187. Article of plastics (excluding H.D.P.E.Woven sacks) and including(1) Monofilement rods, sticks and profile shapes of plastics. (2) Tubes, pipes and hoses and fittings therefor (for example joints, elbows, flanges) of plastics. (3) Floor coverings of plastics,, whether or not self adhesive in rolls or in the form of tiles; wall or ceiling coverings of plastics. (4) Plates, blocks, sheets film, foil, tape, strip and other flat shapes
1193
188. High Density polythylenes polypropylene (HDPE PP)woven sacks
1194
189. Glass fibre
1195
190. tractor drawn implements
1196
191. Adhesives, adhesive tapes, cellophin tape, glue
1197
192. Lottery Tickets.
1203
193. Residual petroleum products like LSHS and Aromex
1211
194. Pan masala including Gutka sold in sealed containers or pouches or any other type of packages
1212
195. Casurina poles, Eucalyptus logs and cutsizes thereof
1213
196. Beedi Leaves
1214
197. Goods of incorporeal or intangible character, including patents and trade marks
1215
198. All kinds of flakes and other food items made of maize or wheat or rice or other cereals
1216
199. Blankets and Travelling Rugs.
1217
200. Curtains (including drapes) interior blinds, bed valances and textile furnishing material
1218
201. Prawn seeds including prawn seeds - PL 20, other than those mentioned in Item 19 of Second Schedule
1219
SCHEDULE 2
(1)
(2)
(3)
1. Manganese (including manganese ore)
2001
2. Iron ore
2002
3. Turmeric
2003
4. Omitted
5. Butter and ghee other than that purchased from any organisation registered under the Companies Act, 1956 or the A.P. Co-operative Societies Act, 1964
2005
6. Mica
2006
7. Palmyrah fibre and stalks
2207
8. Omitted
9. Coriander
2009
10. Coconuts other than those falling under item 5 of the Third Schedule,
2010
11. Omitted
12. Cashewnut (with shell)
2012
13. Wattle bark and other barks
2013
14. Tamarind when purchased within the State.
2014
15. Tamarind seed when purchased within the State.
2015
16. Chillies
2016
17. Pippalamodi or pippalanalaka
2017
18. x x x
19. Prawns, lobsters,forgs and frog legs
2019
20. Tapioca
2020
21. Ajwan (vamu)
2021
SCHEDULE 3
1 Coal (including coke in all its forms but excluding charcoal)
3001
2 Iron and Steel
3002
2A Iron and Steel Scrap, that is to say
(i) Iron scrap, cast iron scraprunner, scrap and iron skull scrap;
(ii) Steel melting scrap in all forms including steel skull, turnings and borings"
(iii) Defectives, rejects, cuttings or and pieces of any of the categories of items (i) to (xv) of Entry 2.
1198
3. Oil seeds
3003
4. Castor.
3004
5. Coconuts other than tender Coconuts (Cocos nucifera)
3005
5-A. Copra
3023
6. Groundnut or peanut.
3006
6-A Cotton seeds
3023
7. Jute
3007
8. cotton, that is to say, all kinds of cotton indigenous or impoted) in its unmanufactured state whether ginned or unginned, baled pressed or otherwise but not including cotton waste
3008
9. Hides and skins
(a) Untanned hides and skins
(b) Tanned hides and skins (which were not subjected to tax as untanned hides and skins.)
3009
10. Cotton yarn but not including cotton yarn waste
3010
11. Omitted
12. Omitted.
13. Crude oil
3013
14. Pulses, that is to say
(i) moong or green gram
(ii) urad or black gram
3014
15 Pulses, that is to say
(i) gram or gulab gram
(ii) tur or arhar.
(iii) masur or lenti
(iv) moth
(v) lakh or Khesari
3015
16. Wheat
3016
17. Jowar or milo
3017
18. Maize
3018
19. Ragi
3019
20. Cereals, that is to say
(i) bajra
(ii) kodon
(iii) kutki
(iv) barley
3020
21. Paddy
3021
22 Rice
3022
SCHEDULE 4
1. Salt
4001
2. Electrical energy
4002
3. Omitted
4. Toddy, neera and arrack
4004
5 Cotton fabrics,man made fabrics and woollen fabrics
4005
5-A. Handloom cloth other than silk cloth
4012
6. Sugar
4006
7. Tobacco
4007
7A. x x x
4008
8. Husk of pulses
9. Omitted
10. Sugarcane
4010
11. School and college text books
4011
SCHEDULE 5
1.
Jaggery
5001
SCHEDULE 6
1. All liquors other than toddy and arrack
6001
2. Photographic and cameras and enlargers, lenses, films and plates, paper and cloth and other parts and accessories required for use therewith
6002
3. All clocks, time pieces and watches and parts thereof.
6003
4. Iron and steel safes, cash boxes, almirahs, wardrobes and cabinets
6604
4-A. Furniture
6005
5. All Hosiery goods other than those made woolly of cotton
6006
5-A. Hosiery goods made wholly of cotton
6007
5-B. Ready made garments
6008
6. All kinds of electrical goods, instruments, apparatus and appliances (other than articles of plastic and those specifically mentioned elsewhere, including;
i) Wires, holders, plugs, switches, electrical earthwere and Porcelain-ware
ii)casings, cappings, reapers, bends, junction boxes, meter boxes, switch boxes, meter boards and switch boards;
iii) electrical fans, lighting bulbs, torches, fluorescent tubes and other fittings, like chokes and starters and other parts and accessories thereof;
iv) electrical grinders, mixers, blenders, hair driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysors, generators, transformers and parts and accessories thereof
6009
7. Sheets, Cushions mattresses pillows and other articles made of rubber, plastic foam, synthetic foam or other similar material
6010
8. 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 tinners and also lithographic printing and duplicating inks
6011
9. Dyes and Chemicals
6012
10. Articles of stainless steel
6013
11. Timber
6014
11-A. Logs cut into sizes such as beams, rafters and planks
6015
12. Rubber products (other than those specifically mentioned elsewhere) including
(i) latex foam sponge
(ii) Plates,, sheets and strips unhardened, whether vulcanised or not and whether combined with any textile materialor otherwise
(iii) Unhardened vulcanised rubbe used for piping and tubing
(iv) Transmission,, conveyor or elevator belts or belting material of vulcanised rubbe whether combined with any textile material or otherwise
6016
13. Water supply and sanitary fittings (other than procelain and china ware)
6017
13-A Stoneware pipes
018
14. 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,
6019
14-A. All Hardware of base metal or alloys, the than those mentioned in (A) above
6020
15. Staple fibre and yarn
6021
16. Foot wear other than plastic foot wear costing rupees hundred and above
6022
17. Plywood, particle board, lamin board, 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 waste agglomerated with natural or artificial resins or other organic binding substance in sheets,, blocks,, boards or in any other form and includes flush doors
6023
18. Glass and glassware, including
(i) sheet glass and plate glass;
(ii)mirrors
(iii) Laboratory glassware;
(iv) glass shells, glass globes and chimneys for lampsand lanterns;
(v) other glassware including table ware
6024
19. Paper of all kinds (including paste board, mill board, straw board and card board), that is to say
(i) Cigarette tissue
(ii)bloting, toilet or target tissue, teleprinted, typewriting, monifold, bank, bond or art paper, cheque paper, stamp paper, cartridge paper Parchment and coated board (including art board, chrome board and board for playing cards);
(iii) 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;
(iv) all other kinds of paper and paper board not otherwise specifically mentioned above,, including carbon paper but excluding cinematorgraphic and photo graphic paper
6025
20. All kinds of suit cases, brief cases and vanity bags
6026
21. 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
6027
22. Chinaware and porcelain ware other than crockery
6028
SCHEDULE 7
Goods other than those specified in First to Sixth Schedules
7001
(2) The returns so filed shall, subject to the provisions of sub rules (3) and (4) be provisionally accepted.
(3) Where any dealer fails to submit a return in respect of any month before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits a return subsequent to the date of inspection; or if the return submitted appears to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in rule 12 determine the turnover to the best of his judgment and provisionally assess the tax or taxes .....payable for the month and shall serve upon the dealer a notice in Form B-2 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.
Provided that where the returns submitted by a dealer include 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 under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the dealer for making a representation in this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that bais;
Provided further that if for any reason the determination of provisional assessment of tax or taxes ... payable for any month is not completed on or before the receipt of the return for the succeeding month or months the assessing authority may in his discretion provisionally assess in a single order the tax or taxes ...payable for all such months and serve upon the dealer a notice in Form B-2 and the dealer shall pay the sum demanded within the time and in the manner specified in the notice.
(4) Where any dealer submits a return without a receipt or demand draft or fails to send a cheque for the full amount of tax ....payable the assessing authority shall provisionally assess the taxes .....payable for the month and shall serve upon the dealer a notice in Form B-2 for the tax ...due and the dealer shall pay the sum demanded within the time specified in the notice.
(5) After the close of the year for which returns have been submitted under sub rule (1) or in the course of the year where a dealer has discontinued business the assessing authority shall, if he is satisfied after such scrutiny of the accounts and making such enquiry as he considers necessary that the returns filed are correct and complete, finally assess in a single order on the basis of the returns, the tax or taxes .... payable under Sections 5,5-B, 5-C,5-E,5-F,5-G, 6, 6-A, 6-C or notified under sub section (1) of Section 9 for the year to which the returns relate.
(5-A) Every dealer whose total turnover in a year is not less than forty lakh rupees, shall get the accounts maintained by him for any year, audited by a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Act 38 of 1949) and shall furnish to the assessing authority, a certificate of such audit in Form XXXVI and a statement in Form XXXVII along with the statements in Forms A.R.I, A.R.II, A.R.III and A.R.IV, duly attested by such Chartered Accountant on or before the 30th day of November in the case of a dealer other than body corporate and the 31st December of the year subsequent to the assessment year, in the case of bady corporate. All the statutory forms required to be filed in support of any claim of exemption or concessional rate shall also be furnished in original along with such certificate. Provided that a dealer, whose total turnover in a year is between Rupees twenty lakhs and Rupees forty lakhs may at his option furnish to the assessing authority the said certificate and statements".
(6) Where any dealer fails to submit returns or return before the date prescribed in that behalf or produces the accounts, registers and other documents after inspection or submits the return or returns subsequent to the date of inspection, or if any return or returns submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall following the procedure prescribed in rule 12 determine the turnover to the best of his judgment and finally assess in a single order the tax or taxes ....payable under Sections 5,5-B, 5-C,5-E,5-F, 5-G,6, 6-A, 6-C or notified under sub section (1) of Section 9:
Provided that where the return submitted by a dealer include 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 under the Act before the submission of such returns, the assessing authority may after giving an opportunity to the dealer for making a representation in this behalf treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.
(7) If on final assessment under sub rule (5) or (6), any tax .....is found to be due from the dealer after deducting the tax or taxes ....paid by him towards the provisional assessment made under sub rule (3) or (4) the assessing authority shall serve on the dealer a notice in Form B-3 and the dealer shall pay the sum demanded in the notice within such time and in such manner as specified therein. If, however any refund of tax, if found to be due to the dealer, the assessing authority shall serve on him a notice in Form C.
(8) Any retail dealer claiming exemption from tax payable under Sixth Schedule in respect of sales to other dealers for effecting accommodation sales by the latter shall produce a certificate in Form XXI issued by a dealer to whom the goods are sold and that certificate shall be enclosed to the return to be filed by that retail dealer.
Rule 17A
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Rule 17AA
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Rule 17B
For the purposes of levy, assessment and collection of taxes ....due under this Act, the procedure laid down in rule 17 shall apply to dealers who act as agents subject to the following modifications
(a) Every dealer who acts as agent for the purchase or sale of any goods effected by him on behalf of a resident principal shall, in addition to the return or returns that he may be liable to submit under these rules, submit a return in a form A 4 showing the turnover in respect of the principals for the preceding month along with the return or returns he is liable to submit.
(b) the "patti" (statement of account) rendered by an agent to his principal shall contain the following certificate, namely: "Certified that the tax ..... due on the purchase sales effected on your behalf has been will be paid by me us
Rule 17C
(1) Every person who is a resident of the State carrying on the business of selling any of the goods specified in the First, second, third, fifth and sixth schedules through his agent on his behalf, shall on every occasion such goods are entrusted to the agent, furnish him with a declaration in Form A-5.
(2) The declaration forms used by a dealer under sub rule (1) shall be serially numbered and maintained in a book form, and shall, bear the official seal of the assessing authority concerned.
Rule 17D
(1) Every dealer in rice, claiming reduction of tax under explanation III of the Third Schedule to the Act, in respect of paddy purchased from any other dealer in the State shall furnish a statement in Form F-1 giving details of the particulars of tax paid on paddy.
(2) For the purpose of calculating the quantity of paddy purchased, with reference to the quantity of rice to which such paddy was converted, the assessing authority may, unless the contrary is proved, compute 100 quintals of paddy as being equivalent to 70 quintals of rice.
(3) The burden of proving that a dealer is entitled to a reduction under this rule shall be on the dealer claiming the (reduction)
Rule 17E
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Rule 17F
(1) Every department of the Government liable to pay tax under this Act, shall submit a return in Form A-6 showing the total and taxable turnover for each month and the amount or amounts actually collected by it by way of tax or taxes during that month. The return for each month shall be submitted so as to reach the assessing authority of the area having jurisdiction over the place of business on or before the 20th day of the succeeding month. The return shall be submitted by the officer of the department duly authorised in this behalf by the head of the Department concerned. Along with the return he shall also submit a receipt from the Government treasury or specify in the return the name of the treasury and the number and the date of the receipt of the Sub treasury or the Treasury officer concerned for the full amount of the tax or taxes payable under any of the sections under the Act, for the month to which the return relates.
(2) The return so submitted shall be provisionally accepted. The assessing authority shall, as soon as may be, after the receipt of the return, check the accounts of the department and verify the correctness of the return, rates of taxes charged and the amount collected by way of taxes. If the return or the rates of taxes charged and the amount collected by way of tax are found to be incorrect, he shall intimate the correct rate applicable and the amount of tax to be collected to the Department concerned. The department concerned shall thereafter rectify the mistake and collect and remit the correct taxes due under the Act and intimate the fact to the assessing authority together with the name of the treasury, receipt number and date in which they were remitted.
Rule 17G
(1)Every dealer in liquor mentioned in the Sixth Schedule claiming deduction of turnover of such goods on which tax has been levied at the immediately preceding point of sale shall furnish a statement in Form F-2 giving details of the particulars of tax paid on the turnover of such goods at the rates mentioned in the Schedule.
(2) The burden of proving that a dealer is entitled to deduction of turnover under this rule shall be on the dealer claiming the deduction.
Rule 17H
Every dealer who received 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 shall, within thirty days from the end of that year in which such amount is received, submit a return in Form A-7. The procedure prescribed in rule 15 shall apply to assessments under this rule.
Rule 17I
(1)The tax to be deducted at source under Section 5-H shall be at the rates prescribed below:
(i) All categories of contracts not falling in sub-clause (ii) mentioned below.
4% of turnover determined as per sub-clause (ii) of sub-rule (3) of Rule 6.
(ii)Exclusive Civil contracts namely contracts for laying or repairing of roads and contacts for canal digging lining and repairing.
2% of turnover determined as per sub-clause (ii) of sub-rule (3) of Rule 6
(2) Every authority or contractee, who is required to deduct tax under Section 5H shall, within fifteen days, from the expiry of the month during which tax is deducted, make payment of tax so deducted through a crossed cheque or Demand Draft in favour of the assessing authority having jurisdiction over the dealer concerned.
(3) The authority or contractee making deduction of tax as specified in Section 5H shall furnish a certificate in Form XX immediately after the deduction is made to the dealer from whom such deduction is made.
Rule 18
Where the assessing authority determines the turnover of a dealer at a figure different from that shown in the return submitted under these rules he shall record the reasons briefly in writing in the assessment order for so determining the turnover. The assessing authority shall in every case of assessment serve on the dealer a copy of the order of assessment provided that nothing contained in this rule shall affect the validity of any assessment duly made.
Rule 18A
(1) The prescribed authority referred to in Sections 25 and 30-A shall be the assessing authority concerned in the case of a dealer who is liable to pay tax ....and the registering authority concerned in all other cases.
(1-A) The Powers conferred under sub rule (1) 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 or registering authority.
(2) The notice directing any dealer to maintain accounts in any particular manner shall be in Form XXXI.
(3) The prescribed authority shall give to the dealer an opportunity of making representation against the levy of penalty proposed to be imposed under Section 30-A. The notice for his purpose shall be in Form XXXI-A.
(4) The prescribed authority shall serve upon the dealer a notice in form XIII for the penalty imposed and the dealer shall pay the sum demanded within such time and in such manner as prescribed therein
Rule 19
Every dealer who has bought or sold goods for valuable consideration other than money shall separately specify in the return of turnover which he is required to submit under these rules, the quantity of goods so bought or sold and the description in sufficient detail of the valuable consideration for which the goods were bought or sold. The assessing authority shall fix the value of such consideration in money for the purpose of determining the turnover and assessment of the tax ....payable under the Act and the value fixed by such authority, shall subject to the appeal and revision provided for in the Act and the rules made thereunder be final.
Rule 19A
Every dealer liable to submit a return shall submit a return in Form E in duplicate, showing the details of the purchases or sales on which exemption is claimed along with the return of returns he is liable to submit. Provided that the details of the purchases or sales of the goods specified in the Fourth Schedule of the Act or the goods liable to tax under the Central Sales Tax Act, 1956 need not be submitted in the return in Form E.
Rule 19B
Every dealer whose total turnover in a year exceeds rupees Twenty five lakhs, shall file a return in Form 'M' along with Form A2 and Form E filed by him for that month showing the details of sale bills or invoices and way bills or delivery challans issued by him to other registered dealers in the State in respect of sales or purchases where the value of each sale bill or invoice exceeds rupees one thousand.
Rule 20
Where any business is carried on by or is incharge of any guardian, trustee or agent of a minor or other incapacitated person, on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall in respect of turnover of the said business be liable to submit the returns due under these rules and to assessment under *Sections 5,5-B,5-C, 5-E,5-F,5-G, 6, 6-A, 6-C or under notification under Section 9 (1). The tax ...and or any penalty leviable shall be levied upon and recoverable from such guardian, trustee or agent as the case may be, in like manner and to the same extent as it would be leviable upon and recoverable from any such minor or other incapacitated person, if he were of full age, of sound mind and if he were conducting the business himself and all the provisions of the Act and the rules made thereunder shall apply accordingly.
Rule 21
If the estate or any portion thereof, of a dealer owning business in respect of which tax and surchargeis payable under this Act, is under the control of the Court of Wards and (person whatever his designation who in fact manages the business on behalf of the dealer) appointed by or under any order of a Court, such Court of Wards, Administrator General, Official Trustee, Receiver, Manager or any other person shall in respect of the turnover of such business be liable to submit the returns due under these rules and to assessment under Sections 5,5 B,5 C,5 E,5 F,5 G, 6, 6 A, 6 Cor any notification under section 9 (1). The *tax *.. or any penalty leviable shall be levied upon and be recoverable from such Court of Wards, Administrator General, Official Trustee, Receiver or Manager or any person in like manner and to the same extent as it would be liable upon and recoverable from the dealer if he were conducting business himself and all the provisions of the Act and the rules made thereunder shall apply accordingly.
Rule 22
(1) Where any business carried on by a firm, a Hindu undivided family or an Association has been discontinued or dissolved, the assessing authority shall make an assessment under *Sections 5,5 B,5 C,5 E,5 F,5 G,6, 6 A,6 Cor any notification under Section 9 (1) on the firm, the Hindu undivided family or association as if no such discontinuance or dissolution had taken place, and all the provisions relating to the levy of penalty or any other sum chargeable under any of the provisions of the Act shall apply, so far as may be to such assessment.
(2) Every person who has at the time of such discontinuance or dissolution a partner of such firm or a member of such Hindu undivided family or association and the legal representative of any such person who is deceased, shall be jointly and severally liable for the amount of *tax *.... penalty or other sum payable and all the provisions of the Act, so far as may be, shall apply to any such assessment or levy of penalty or other sum.
(3) Where such discontinuance or dissolution takes place after any proceedings 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 proceedings stood at the time of such discontinuance or dissolution, and all the provisions of the Act shall, so far as may be, apply accordingly.
(4) The liability of a legal representative under sub-rule (2) shall be limited to the extent to which the estate is capable of meeting the liability.
(5) When an assessment is to be made, under this rule, the assessing authority may, serve, in the case of a firm, a Hindu undivided family or an Association, or any person who was a partner of such firm or a member of such Hindu undivided family or Association at the time of its discontinuance or dissolution, any notice, summons, or proceedings under the Act or under these rules.
Rule 23
(1) Where any dealer doing business in respect of which tax *... is payable under this Act, is dead, the Executor, Administrator, Successor in title or other legal representative of the decesed dealer shall, in respect of such business, be liable to submit the returns due under these rules, and to assessment under Sections 5,5-B,5-C,5-E,5-F,5-G,6,6-A,6-C or any notification under Section 9(1) and to pay out of the estate of the deceased dealer, the tax and or any penalty assessed or levied as payable by the deceased dealer.
(2) The provision relating to appeals and revisions shall be applicable to assessments made under sub rule (1) as if the Executor, Administrator, Successor in title or other legal representative were himself the dealer.
(3) The provisions of sub rules (1) and (2) shall apply Mutatis Mutandis to a partnership firm of which the managing partners have died.
Rule 24
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Rule 25
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Rule 26
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Rule 27
Where a dealer deals in goods liable to different rates of tax under the Act, the returns submitted shall specify the total and net turnover separately, in each such class of goods.
Rule 27A
(1) Where any tax .... has been levied and collected under Section 6 ...in respect of the sale or purchase inside the State of any declared goods and such goods are subsequently sold in the course of inter State trade or commerce, the tax ....so levied and collected shall be reimbursed to the person in the manner and subject to the conditions specified in sub rules (2) to (4).
Provided that the refund shall not be made unless the tax payable under the Central Sales Tax Act is paid.
(2) The refund of tax ... referred to in sub rule (1) shall be made to the dealer who effected the first sale in the course of the inter State trade or commerce.
(3) Every application for refund under this rule shall be filed by the dealer claiming refund before the assessing authority having jurisdiction over his place of business within a period of three months from the date of payment of the tax due under the Central Sales Tax, 1956 in respect of the goods specified under sub rule (1) in Form "F"
Provided that the assessing authority may condone for reasons to be recorded in writing, any delay in the filing of such application.
(4) The burden of proving that a dealer is entitled to a refund under this rule shall be with the dealer claiming such refund.
(5) The assessing authority shall after making such enquiry as he considers necessary refund without interest the tax ..... levied and collected under Section 6 ....not later than three months from the date of receipt of the application specified under sub rule (3).
Provided that the assessing authority shall first adjust the amount of refund towards tax ...... if any, due from the dealer for any year and then refund the balance, if any).
Rule 28
(1) Every dealer liable to get himself registered under sub section (1) of section 12 of the Act, shall submit an application for registration to the registering authority.
(2) Every dealer liable to get himself registered under sub section (2) of section 12 of the Act shall submit an application for registration to the registering authority before the commencement of his business.
(2-A) Every dealer doing business exclusively in computer software development in the State and who is liable to get himself registered under the provisions of the Act shall submit as application for registration to the officer authorised by the Commissioner, for any area or areas and for this purpose the Commissioner may specify any special procedure, which he deems fit.
(3) Every miller whether he is a dealer or not shall submit an application for registration to the registering authority before he commences .... milling operations in a ... mill.
(4) Any dealer who is not bound to submit an application for registration under sub rule (1) may, if he so desires, apply for registration under sub section (1) of section 12 of the Act to the registering authority.
(5) Where a dealer who resides outside the State and has no fixed place of business in the State sells, supplies or carries or executes any works contract or transfers the right to use of any goods distributes goods through an employee or a person other than an agent by whatever name called such dealer shall submit the application for registration to the commissioner or any officer authorised by the Commissioner in this behalf.
(6) Every application for registration under sub rules (1) to (5) shall be made in Form D.Where a dealer has more than one place of business (other than a place used merely for the storage of goods) a single application may be submitted for registration of all places of business.
(7) Every application for registration shall be accompanied by a receipt from a Government Treasury or a Demand draft in favour of the registering authority for rupees five hundred in respect of the principal place of business and rupees one hundred in respect of every other place of business
(8) The registering authority may require an applicant for registration to furnish within such time as may be specified by such authority security not exceeding an amount equal to tax payable under this Act for a year as estimated by him, for the proper realisation of the tax and other dues payable under this Act and or for the proper custody and use of the forms referred to in the Act, the rules made and the notification issued thereunder.
(9) The security referred to in sub rule (8) may be in any of the following forms, namely:
(a) Deposit in Government Treasury by cash
(b) Government promissory notes, loan bonds, post office savings bank deposits, National Savings Certificates, deposits made in the scheduled banks or Andhra Pradesh State Cooperative Bank or Central cooperative Bank duly pledged to the registering authority.
(c) Surety bond.
(d) Guarantee from a Scheduled Bank agreeing to pay to the State government on demand the amount of security fixed by the registering authority.
(e) Immovable property.
Explanation I :- Where the security is furnished in the form of immovable property, the person furnishing it shall mortgage such property to the Government by deposit of title deeds.
Explanation II :- Where the security is furnished in the manner mentioned in clause (b), the deposit shall be made in the name of "The Registering Authority Account...(dealer proprietor) Firm Company etc." and the dealer shall at the time of making deposit, give an application letter to the Bank Post Office to the effect that the deposit in question has been offered to the registering authority as security for the due performance of his obligation under this Act, the rules made and the notifications issued thereunder and that the deposit might be held, renewed or released according to the instructions of the registering authority.
(10)
(a) The registering authority receiving the application shall, if he is satisfied after making such enquiry as he considers necessary that the application is bona fide and the particulars contained therein are correct and complete; the fees referred to in sub rule (7) has been paid and the security if any demanded has been furnished, register the dealer and grant him a certificate of registration in Form D-1 and also a copy of such certificate for every place of business within the State other than the principal place of business mentioned therein. The certificate shall be issued within thirty days from the date of receipt of application.
(b) If for any reason, the certificate of registration cannot be issued within the period specified above, the registering authority shall give the applicant a notice of further enquiry or a notice to show cause against rejection of the application within a period of thirty days from the date of receipt of application.
(c) If the certificate of registration is not received by the applicant within thirty days from the date of submission of his application or if no notice is received by him within the period of thirty days from the date of submission of application, the applicant shall be deemed to have been duly registered
(d) Where the said authority is satisfied that the application is not bona fide and the particulars contained therein are not correct and complete, where the fees referred to in sub rule (7) has not been paid and or the security if any, demanded has not been furnished, he may reject the application for reasons to be recorded in writing after giving an opportunity of making a representation against the rejection and as the case may be correcting and completing the said particulars or complying with the requirements of sub rules (7) and (8).
(11) A certificate of registration issued or deemed to have been issued under sub rule (10) shall take effect:
(a) in the case of any person other than a person succeeding to the business or part thereof from the date of receipt of application for registration.
(b) In the case of any person succeeding to the business or part thereof from the date on which he succeeds to the business.
(12) The certificate of registration granted under sub rule (10), shall be kept in a conspicious place at the principal place of business mentioned in such certificate and copy of such certificate granted under the said sub rule shall be kept in a conspicuous place at every place of business within the State other than principal place of business, mentioned in such certificate.
(13) Every registered dealer shall, until his registration is cancelled, pay the fee of as follows for every year subsequent to that in which he applied for registration within thirty days of the commencement of the year for which the registration has to be renewed:-
(a) Where the total turnover does not for principal place of exceed Rupees Ten lakhs in the previous year.
Rupees Two Hundred Business.
(b) Where the total turnover exceeds for principal place of
Rupees Ten lakhs in the previous year.
Rupees Five Hundred Business.
(c) Every other place of business as specified in sub-rule (7), by all dealers.
Rupees Fifty.
(14) The security furnished shall be maintained in full so long as the registration certificate continues to be in force and may in the event of default of payment of any tax, penalty, interest or other amount due be adjusted towards such tax, penalty, interest or other amount after due intimation. The registering authority may in any case where such adjustment is made, demand fresh security or additional security to make up the amount adjusted towards the tax, penalty, interst or other amount.
(15) Where the registering authority is of the opinion that a dealer who has been registered should furnish security or additional security for the proper payment of any tax and other dues payable under this Act and or for the proper custody and use of the forms referred to in the Act, the rules made and the notifications issued thereunder, the said authority may direct him in writing to furnish, within such time as may be specified by such authority, security or additional security not exceeding an amount equal to tax payable under the Act for a year as estimated by him after giving the dealer an opportunity of being heard.
(16) Where the registering authority finds that the dealer has misused or failed to keep in proper custody any of the forms referred to in sub sections (7) and (10) of section 12 of the Act, he may by order forfeit the whole or any part of the security furnished by the dealer after giving him an opportunity of being heard.
(17) The registering authority may, on an application by the dealer, order the refund of any amount or part thereof deposited by him by way of security if it is not required for the purposes of the Act.
(18) No registration certificate issued or renewed shall be transferred.
(19) Where a certificate of registration issued is lost,destroyed, defaced, or mutilated a duplicate of the certificate may be obtained from the registering authority on payment of a fees of rupees ten. The amount shall be paid into a Government Treasury by a Demand Draft in favour of the registering authority.
(20)
(a) Where a dealer desires the certificate of registration granted to him under these rules to be amended, he shall submit an application for this purpose to the registering authority setting out the specific matters in respect of which he desires such amendment and the reasons therefor together with the certificate of registration and the copies thereof, if any, granted to him; and such authority may, if satisfied with the reasons given make such amendments, as he thinks necessary, in the certificate of registration and the copies thereof, if any granted to him.
(b) The provisions of sub rule (12) shall apply in relation to such amended certificate and copies thereof, as they apply in relation to the original certificate of registration in accordance with the provisions of these rules.
(21) Where a registered dealer transfers his business to another person, the transferee shall apply for and obtain a fresh certificate of registration in accordance with the provisions of these rules.
(21-A)
(a) Where a registered dealer intends to change his principal place of business from the jurisdiction of one registering authority to the jurisdiction of another registering authority in the State, he shall make an application, with full particulars relating to change of address and the reasons for such change, to the registering authority of the new principal place of business through the present registering authority enclosing his registration certificate in original and also the branch certificates if any.
(b) The registering authority shall on receipt of the application, transfer the registration file and the application to the registering authority in whose jurisdiction the proposed new principal place of business is sought to be established, under intimation to the concerned assessing authority and the dealer.
(c) The registering authority of the proposed new principal place of business shall, on receipt of the application and the registration file and the original certificate (s) from the previous registering authority, issue fresh registration certificate (s) retaining the old certificate (s) in the registration file under intimation to both the assessing authorities having jurisdiction over the former principal place of business and the proposed new principal place of business to the former registering authority;
(d) Notwithstanding anything contained in the above clauses:-
(i) If any dealer is registered with a Registering Authority who does not have jurisdiction over principal place of business of the dealer, it shall be deemed that the dealer has made an application for transfer of registration to the registering authority of the principal place of business and it shall also be deemed to have been transferred to such registering authority who has jurisdiction over the principal place of business with effect from 1st April 2002.
(ii) Such dealer shall surrender the Registration Certificate (obtained form previous Registering Authority) on or before 28th February *2002 Registering Authority having jurisdiction over the principal place of business where upon the latter shall issue revised registration certificate under intimation to the former. In case the revised registration certificate is not issued by the said registering authority within a week from the date of receipt of registration certificate. It shall be deemed to have been issued.
(iii) If any dispute arises about identifying the principal place of business of a dealer, the Commissioner of Commercial Taxes, or any officer authorised by him in this behalf on application made by any registered dealer or on reference made to him by any officer subordinate to him, can decide about the principal place of business."
(22)
(a) In case a registered dealer enters into partnership with some other person, the firm of partners so formed shall apply and obtain a fresh certificate of registration in accordance with the provisions of these rules.
(b) In case a admission of a new partner into partnership firm or retirement or death of partner of the partnership firm registered as a dealer under the Andhra Pradesh General Sales Tax Rules, 1957, the firm of continuing partners shall furnish a certified copy of the revised instrument of partnership and the registering authority shall make necessary charges in the records of the department.
(c) In case a minor inherits an existing business or succeeds a dealer, the guardian or agent of such minor, shall on such inheritance or succession as the case may be, apply and obtain a certificate of registration in accordance with the provisions of these rules.
(23) No registered dealer shall keep his goods in any place or godown not mentioned in the registration certificate.
(24)
(i) The registering authority shall, before cancelling the certificate of registration of a dealer under sub section (17) of section 12 of the Act, give him an opportunity of being heard in the matter. The order should specify the reasons for cancellation and copy of the order shall be communicated to the dealer.
(ii) If the certificate of registration is cancelled the dealer shall forthwith surrender to the registering authority the certificate of registration and the copies thereof if any granted to him.
Rule 29
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Rule 29A
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Rule 30
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Rule 30A
(1) Every manufacturer who intends to purchase raw materials, component parts, sub-assembly parts, intermediate parts, and packing materials under Clause (a) and such goods as notified by the Government under Clause (b) of sub-section (1) of Section 5B, for use in the manufacture of any goods inside the State shall submit an application in Form G-1 to the *Commercial Tax Officer concerned for registration as a manufacturer. Where the manufacturer has more than one place of manufacture a single application may be submitted for registration of all such places of manufacture.
(2) The Commercial Tax Officer concerned receiving the application shall, if he is satisfied after making such enquiry as he considers necessary that the application is bona fide and the particulars contained therein are correct and complete, register the manufacturer and shall issue a certificate to the manufacturer in Form G-2 within 30 days from the date of application. Where the manufacturer has more than one place of manufacture a copy of such certificate for every place of manufacture within the State shall be issued.
(3) Where the *Commercial Tax Officer concerned is satisfied that the application is not bona fide and the particulars contained therein are not correct and complete, he may reject the application for reasons to be recorded in writing after giving an opportunity of making a representation against the rejection.
(4) No registration issued shall be sold or transferred.
(5) Where a dealer desires a certificate of registration issued under these rules be amended, he shall submit an application for this purpose to the assessing authority setting out the specific matters in respect of which he desires such amendments and the reasons therefor together with the Certificate of registration and the copies thereof, if any, granted to him and such authority if satisfied with the reasons given, make such amendments as he thinks necessary in the certificate and the copies thereof, if any, granted to him.
(6) The certificate issued under sub rule (2) shall be kept in a conspicuous place at the place of manufacture mentioned in such certificate and a copy of such certificate granted to every other place of manufacture shall be kept in a conspicuous place at the place of manufacture.
(7) Where the certificate issued under sub rule (2) is lost destroyed or defaced or mutilated the manufacturer may on application made in this behalf to the Commercial Tax Officer concerned and on payment of fee of Rs.5/- obtain a duplicate copy of such certificate.
(8) The registration certificate under this rule gets cancelled automatically from the date of cancellation of registration certificate granted under section 12 of the Act.
Rule 30B
(1)
(a) Every manufacturer shall prepare a declaration in Form "G" in triplicate and issue the original and duplicate thereof to the dealer from whom he purchases raw materials, component parts, sub-assembly parts, Intermediate parts and packing material under Clause (a) and any other goods notified by the Government under Clause (b) of sub-section (1) of Section 5-B at the concessional rate of tax:.
Provided that the manufacturer may issue declaration in Form G (revised) to the selling dealers for all the purchases of goods mentioned in the certificate of registration on and from 21st January, 1989 and used in the manufacture of goods mentioned in the certificate of registration on and from 21st January,1989.
Provided further that no single declaration may cover all transactions of sale which take place in one financial year between the same two dealers.
Provided also that where in the case of any transaction of sale, the delivery of goods is spread over to different financial years, it shall be necessary to furnish a separate declaration in respect of goods so delivered in each financial year.
(b) The declaration in Form-G shall not be issued by manufacturer for the purchases of items not mentioned in the certificate of registration and for the purchases made before the obtaining of the registration certificate under Section 5-B of the Act.
(c) The manufacturer shall use or consume the goods so purchased for manufacturing goods specified in the certificate of registration issued under rule 30 A of the rules.
(d) The manufacturer shall not resell the goods so purchased or use them for any purpose other than specified in the certificate of registration.
(e)
(i) A dealer who sells of raw materials, component parts, sub-assembly parts, intermediate parts and the packing materials, under Clause (a) and any other goods notified by the Government under Clause (b) of sub-section (1) of Section 5-B, shall send the declaration in original to the *Commercial Tax Officer concerned along with the return prescribed under rule 15 or rule 17, as the case may be:
(ii) In case a selling dealer is unable to send the original of the declarations along with the returns prescribed, the Commercial Tax Officer concerned, on application made by the dealer, may for reasons to be recorded in writing allow the dealer such further time as may be considered necessary. Such time may be granted only upto the time of final assessment.
(f) the declaration referred to in clause (a) shall be in the form printed only under the authority of the Commissioner of Commercial Taxes, provided that when declaration form printed under the authority of the Commissioner of Commercial Taxes is not readily available for use for any reason, the declaration form containing the official seal of the Commercial Tax Officer concerned concerned shall be used in lieu of such printed declaration form;
(g) The printed declaration form under clause (f) may be obtained from the Commercial Tax Officer concerned concerned on payment of the cost quoted thereon. No registered dealer to whom a declaration form is issued by the assessing authority or a declaration containing the official seal of the Commercial Tax Officer concerned shall transfer the same to another person except to the dealer selling goods for the purpose of availing concessional rate of tax under section 5B.
(h) The raw materials component parts, sub assembly parts, intermediate parts and packing material under Clause (a) and any other goods notified by the Government under Clause (b) of sub-section (1) of Section 5-B, purchased at the concessional rate of tax on issue of form G shall be used in the manufacture of goods within 12 months from the date of purchase.
(i) Every manufacturer obtaining the printed declaration form under clause (f) or declaration containing the official seal of the Commercial Tax Officer concerned shall keep and maintain a register in Form H showing a true and correct account of the declaration forms obtained and issued by him and shall produce the register and the used and unused declaration forms before any officer authorised under the Act for the purpose of assessment, appeal or revision or on demand at any time by any officer authorised to inspect the place of business or for the purpose of an investigation incidental or ancillary under Section 5 B of the Act.
2.
(a) If any form of declaration is lost, destroyed or stolen, he shall report the same to the authority from whom he has obtained the form and shall make appropriate entries in the remarks column of the register referred in clause (e) of sub rule (1).
(b) If a declaration form either blank or duly completed is lost while in the custody of the manufacturer or while in transit and has not reached the selling dealer, the manufacturer shall furnish security equivalent to the tax *.... due by way of an indemnity bond for each such declaration form to the authority from whom the form was obtained.
(c) If a declaration form duly completed is lost while in the custody of the selling dealer, he shall furnish security equivalent to the tax *.... due by way of an indemnity bond for each such declaration form to the authority before whom he is required to file a return of his turnover under rule 15 or rule 17 as the case may be.
(d) If a declaration form duly completed and signed is lost in transit or from the custody of the selling dealer he shall obtain a duplicate of the form with the following declaration in Red ink across the page in all the three parts and duly signed by the manufacturer, until such duplicate form is obtained, the sale in question shall not be eligible for confessional rate of tax in terms of Section 5-B of the Act. I ........hereby delcare that this duplicate of the declaration Form No.....signed on .....and issued to.....who is paying tax on the rolls of the .....(assessing authority) is lost in transit or from the custody of ......
Rule 31
(1) If for any reason the whole or any part of the turnover of business of a dealer has escaped assessment to tax ..... or has been under assessed in any year, the Commercial Tax Officer concerned may subject to the provisions of sub rule (6) determine to the best of his judgment the correct turnover and assess the tax .....payable on such turnover, after issuing a notice to the dealer and after making such enquiry as he considers necessary within a period of four years from the date on which an order of assessment was served on the dealer.
(2)[***]
(3) If, after an assessment has been made on a turnover not exceeding rupees ten lakhs it is ascertained that a part of the turnover which has excepted tax and surcharge and if, with the addition of the turnover which has escaped assessment, the total turnover is more than rupees ten lakhs the assessing authority shall be the Commercial Tax Officer,
provided that: (i) for the purpose of sub rules (1) and (3)any higher authority including the Deputy Commissioner of the area concerned and the joint Commissioner may at his discretion exercise the powers of a lower authority with his jurisdiction in respect of any dealer or class of dealers; and (ii) a joint commissioner, Assistant Commissioner (Intelligence) and a Commercial Tax Officer (Intelligence) shall within his jurisdiction exercise at his discretion the powers of an assessing authority in the case of all the dealers in respect of whose transactions any suppression or omission (whether or not fraudulent or wilful) is detected by such officer or brought to his notice in any manner whatsoever.
Explanation :- The words "Total Turnover" occurring in this rule shall have the same meaning given to them in clause (r) of sub section (1) of Section 2".
(4) If for any reason any tax *... has been assessed at too law a rate, in any year, the assessing authority, subject to the provisions of sub rule (6) may revise the assessment after issuing a notice to the dealer and after making such enquiry as he considers necessary within a period of four years from the date on which an order of assessment was served on the dealer.
(5) Where an assessment has been deferred on account of any stay order granted by the High Court in any case, or by reason of the fact that an appeal or other proceeding is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the 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 sub rules (1) and (4) of this rule.
(6) Where in respect of the turnover referred to in sub rule (1) or tax .... ... an order has already been passed under Sec.19 or 20 of the Act the assessing authority shall make a report to the appropriate appellate or revising authority, as the case may be, who shall thereupon, after giving the dealer concerned a reasonable opportunity of being heard, pass such orders as it deems fit.
(7) [*****]
(8) The expression " assessing authority" occurring in this rule shall, in relation to registration fee, be construed as referring to the registering authority under the Act.
(9) Where an assessment made under these rules has been set aside by any Court or other competent authority under the 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 sub rules (1) and (4) for the purpose of making any assessment.
Rule 32
If either because the turnover finally determined for the preceding year under rule 15 is higher than the turnover provisionally determined under rule 16 of these rules or because the assessing authority has reason to believe that the provisional assessment for any period was made on too low a turnover or a too low a rate, he may revise the provisional assessment after issuing a notice to the dealer and after making such enquiry as he considers necessary:
Provided that the issue of a notice to the dealer shall not be necessary when the revision of the provisional assessment is due to the determination of higher turnover for the proceeding year.
Rule 33
(1) Subject to the provisions of Section 19, any person aggrieved by an order passed or proceeding recorded under the provisions of the Act by any officer not above the rank of an Assistant Commissioner may appeal to the Appellate Deputy commissioner of the area concerned.
Provided that Commissioner may either suo-motu or on application, for reasons to be recorded in writing transfer an appeal pending before an Appellate Deputy Commissioner to another appellate Deputy Commissioner and shall communicate the order of transfer to the appellant or petitioner, to every person affected by the Order, the authority against whose orders the appeal or petition was preferred, and to the Appellate Deputy Commissioner.
(2)
(i) Every such appeal shall be in Form 1 and verified in the manner specified in the rules.
(ii) it shall be in duplicate.
(iii) It shall accompanied by a treasury receipt in support of having paid
(a) in case where the levy of tax, or penalty is disputed, a fee calculated at the rate of two percent of the disputed tax, or penalty subject to a minimum of Rs. 50/- and a maximum of Rs. 1,000/- and
(b) in all other cases a fee of Rs. 50/-
(iv) Every such appeal shall accompany a declaration in Form 1 (A) stating that the tax admitted to be due, or of such installments as have been granted, have been paid for the relevant assessment year, in respect of which the appeal is preferred along with proof of such payments.
(3) The appeal may be sent to the appellate authority by registered post or be presented to that authority or to such officer as the appellate authority may appoint in this behalf by the appellant or by his authorised agent or a legal practitioner.
(4) The appellate authority shall, after giving the appellant a reasonable opportunity of being heard, pass orders as laid down in sub section (3) of section (9).
Rule 33A
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Rule 33B
(1) Every application under sub section (2 A) or (2-B) of Section 19 * or under sub section (6) of section 21 shall be in *Form XXII) and shall be verified in the manner specified threin.
(2) It shall be in duplicate and one of the copies shall be affixed with court fee stamp of the value of three rupees and shall also be accompanied by a certified copy of the order of assessment or order of penalty.
(3) Any order staying collection shall be limited to the amount actually disputed in appeal.
Rule 33C
(1) In a case where stay of collection of the tax ...under dispute is granted by the appellate authority under sub section (2-A) of Section 19 and on disposal of the appeal by such appellate authority under sub section (3) of Section 19 the assessee files an appeal to the Appellate Tribunal, he may apply to the Additional Commissioner (Commercial Taxes)(Legal) or Joint Commissioner (Commercial Taxes)(Legal) for the continuance of the stay granted under sub section (2-A) of section 19 by the appellate authority until the appeal filed before the Appellate Tribunal is disposed of.
(2) The application shall be in duplicate and one of the copies shall be affixed with court fee stamp of the value of three rupees. A copy of the appeal petition filed before the Tribunal shall also be enclosed to the application.
(3) Any order staying collection shall be limited to the amount actually disputed in appeal before the Appellate Tribunal.
Rule 34
Every order of an appellate or revising authority under section 19 or 20, as the case may be, shall be communicated to the appellant or the party affected by the order, to the assessing authority against whose order the appeal was filed and to any other authority concerned.
Rule 35
The order passed on appeal or revision shall be given effect to by the assessing authority who shall refund any excess tax or fee found to have been collected and shall have power to collect any tax or fee which is found to be due, in the manner as if it were a tax assessed by himself.
Rule 36
Where the tax as determined by the initial assessing authority appears to the appellate authority under Section 19 or the revisional authority under Section 20 to be less than the correct amount of the tax payable by the dealer, the appellate or revising authority shall, before passing orders, determine the correct amount of tax payable by the dealer after issuing a notice to the dealer and after making such enquiry as such appellate or revising authority considers necessary.
Rule 37
If the tax as determined in an appeal or revision is in excess of the powers of assessment of the initial assessing authority, the appellate or revising authority, shall transfer the original records of assessment to the appropriate assessing authority who shall have power to collect the tax assessed by himself.
Rule 38
(1)
(i) Every appeal under Section 21 to the Appellate Tribunal shall be in Form II and shall be verified in the manner specified therein.
(ii) Every such appeal shall clearly set forth the ground of appeal and the relief claimed and shall be accompanied by,
(a) four spare copies thereof;
(b) four copies of the order appealed against (one of which shall be the original or the authenticated copy); and
(c) four copies of the order of the assessing authority.
(iii) It shall also be accompanied by a treasury receipt in support of having paid.
(a) in cases where the levy of tax or penalty is disputed, a fee calculated at the rate of two percent of the disputed tax or penalty subject to minimum of Rs.100/- and a maximum of Rs.2,000/- and
(b) in all other cases a fee of Rs.100/-
(2) If the Appellate Tribunal allows an appeal preferred by an assessee under Section 21, it may, in its discretion, by order, refund either wholly or partly the fee paid by the assessee under sub section (3) of Section 21.
(3) Every order passed by the Appellate Tribunal under section 21 shall be communicated to the Deputy Commissioner of Commercial Taxes, and to the State Representative before the Sales Tax Appellate Tribunal in addition to those specified in sub section (8) of section 21.
Rule 39
Within 120 days from the date on which the order of the Sales Tax Appellate Tribunal, under Section 21 was communicated to the dealer he or the State Representative may prefer a petition to the High Court, under section 22 against the order on the ground that the Appellate Tribunal has decided erroneously or has failed to decide, any question of law.
Rule 40
Every petition under section 22 (1) to the High Court shall be in form III and shall be verified in the manner specified therein. The petition shall be accompanied by a certified copy of the order of the Appellate Tribunal and where it is preferred by the dealer be accompanied by a fee of Rs.500
Rule 41
Every appeal under Section 23 (1) to the High Court shall be in Form IV and shall be verified in the manner specified therein. It shall be preferred within 60 days from the date on which the order was communicated and shall be accompanied by a certified copy of the order of the Commissioner of Commercial Taxes appealed against and a fee calculated at the rate of two percent of the disputed tax and surcharge or penalty subject to a minimum of Rs.500 and maximum or Rs.2,000
Rule 42
Every application for review under section 22 (7) or 23 (4) to the High Court shall be in Form V or VI respectively and shall be verified in the manner specified therein. It shall be preferred within one year from the date of communication to the petitioner of the order sought to be reviewed, and where it is preferred by the dealer be accompanied by a fee of Rs.100
Rule 43
Every order passed by the Appellate Tribunal or the High Court shall, on authorization by the Appellate Tribunal or the High Court, as the case may be, be given effect to by the assessing authority, who shall refund without interest, within two months from the date of communication of the authorisation, any excess tax found to have been collected and shall also collect any additional tax which is found to be due in the same manner as a tax assessed by himself.
Rule 44
(1) The powers of the nature referred to in sub section (1) of Section 20 may be exercised by the Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Commercial Tax Officer in the case of orders passed or proceedings recorded by authorities, officers or persons subordinate to them within a period of four years from the date on which the order or proceeding was served on the dealer.
(2) No order shall be passed under sub rule (1) enhancing any assessment unless an opportunity has been given to the assessee to show cause against the proposed enhancement.
Explanation :- The aforesaid periods shall be computed subject to the deduction of the periods indicated in sub sections (5) and (6) of Section 20 of the Act.
Rule 44A
For the purpose of the exercise of the powers of the nature referred to in sub section (1) of Section 20 the authorities specified in column (1) of the Table below shall be deemed to be sub ordinate to the authority specified in the corresponding entry in column (2) hereof
Rule 44AA
Every claim for refund under section 33, shall be made to the Assessing Authority in Form XXIII and shall be verified in the manner specified therein.
Rule 45
(1) Every dealer whose total turnover is less than Rs. 2 lakhs for a year shall keep and maintain a true and correct account promptly in ink in any of the languages specified in the Eighth Schedule to the Constitution or in the English language showing.
(i) the value of the goods produced, manufactured or bought by him;
(ii) the names and addresses of each of the persons from whom the goods were purchased, supported by a bill or delivery note issued by the seller duly signed and dated; and
(iii) the descriptive and quantitative particulars of goods in case they are not bought but received into or found in or issued from the place of business or a godown of the dealer with the names and addresses of the owners supported by necessary vouchers and the circumstances under which they are received or kept or issued
(1-A)
(a) Every dealer whose total turnover for a year is not less than *Rs. 2 lakhs shall keep and maintain a true and correct account promptly in ink in any of the languages specified in the Eighth Schedule to the Constitution or in the English language showing
(i) the value of the goods produced, manufactured, bought and sold by him;
(ii) the names and addresses of each of the persons from whom goods were purchased, supported by a bill or delivery note issued by the seller and duly signed and dated; and
(iii) the descriptive and quantitative particulars of goods in case they are not bought or sold but received into or found or issued from the place of business or a godown of a dealer with the names and addresses of the owners supported by necessary vouchers and the circumstances under which they are received or kept or issued.
(b) The day books, ledgers and cash books bill books account books maintained shall be serially numbered for each year
(c) The sale bills, invoices, delivery notes credit or debit notes and way bills shall bear a printed serial number and be written in duplicate, triplicate of quadruplicate, as the case may be, using double carbon paper. The dealer shall retain the last carbon copy thereof.
Explanation :- For the purpose of sub rules (1) and (1-A), the accounts that are required to be maintained promptly are primary accounts or registers or books(books of original entry) including sale bills, delivery notes, way bills etc. maintained in the normal course of business.
(1-B) Every dealer, who keeps and maintains his accounts under sub rules (1) and (1-A) of this rule, in a language other than English, shall adopt international numerals in the maintenance of such accounts.
(1-C) Every dealer or person executing works contract shall keep separate accounts showing
(i) The particulars of the names and addresses of the persons for whom he executed works contract separately in respect of each works contract;
(ii) the particulars of goods procured by way of purchase or otherwise for the execution of works contract;
(iii) The particulars of goods to be used or used in the execution of each works contract
(iv) The details of payment received in respect of each works contract;
(v) The details of:
(a) labour charges for works executed;
(b)amount paid to a sub contractor for labour and services.
(c) charges for planning, designing and architect fees;
(d) charges for obtaining on hire or otherwise machinery and tools used for the execution of the works contract;
(e) cost of consumables such as water, electricity, fuel etc., used in the execution of the works contract the property which is not transferred in the course of execution of a works contract;
(f) cost of establishment of the contractor to the extent it is relatable to supply of labour and services;
(g) other similar expenses relatable to supply of labour and services;
(h) profit earned by the contractor to the extent it is relatable to supply of labour and services;
(i) all amounts for which goods exempted by notification under Section 9 (1) are transferred in execution of works contract.
(j) all amounts for which the goods specified in the Third Schedule are transferred in execution of words contract;
(k) all amounts for which the goods specified in the Fourth Schedule are transferred in execution of works contract.
(l) turnover of goods involved in the execution of works contract which are transferred in the course of inter State trade or commerce under Section 3 or transferred outside the State under Section 4 or transferred in the course of import or export under Section 5 of the Central Sales Tax Act,1956.
(2)
(a) Every dealer who is required to issue a sale bill or cash memorandum under Section 13-C of the Act shall issue a sale bill or cash memorandum in Form XIX.
(b) In every such bill issued in respect of sale of goods on which tax is payable by that dealer at the point of first sale, he shall show the price of the goods and the amount of tax collected thereon separately.
(c) In respect of every sale bill issued by the dealer at the point of second and subsequent sales in respect of goods mentioned in Sixth Schedule he shall mention in the sale bill the rate at which tax is levied on those goods at that point of sale.
(d) In respect of every sale bill issued by dealer at the point of second and subsequent sales in respect of goods mentioned in Schedules other than Sixth Schedule he shall mention in the sale bill the rate at which tax was levied at the 1st sale point.
(e) When the goods manufactured by Small Scale Industries units availing tax holiday under State Incentives Scheme, are sold, the sale bill issued at every point of sale shall be stamped with the caption "goods" manufactured by Small Scale Industries Units eligible for tax holiday."
(f) Every bill or cash memorandum so issued shall be duly signed and dated by the dealer or by his manager or agent and a counterfoil of such bill or cash memorandum also signed and dated as aforesaid shall be kept by the dealer.
(g) Where any dealer issues computerised bills or cash memo, the proforma of such bill or cash memo may be modified by the dealer suitably but it shall contain all the particulars prescribed in the Form XIX.
(3)
(a) The bills or cash memorandum issued by a dealer shall be serially numbered for each year and in each of the bills or cash memoranda issued, the dealer shall specify the full name and style of his business, the number of his registration certificate, the particulars of goods sold and the price thereof and in the case of sales to a dealer the full name and address and the number of the registration certificate of the purchaser;
(b)The bill or cash memoranda issued in the case of sales of goods liable to a single point tax shall contain the following certificates: Certified that in respect of the turnover of the goods mentioned in item (s) of this Bill the tax and surcharge has been paid or is payable by me or is payable by Sri/M/s.....being the dealer who has purchased them from me
(4)
(i) Every person who consigns goods by a goods vehicle or boat shall make out a Way Bill in Form X in triplicate and issue the Original and duplicate thereof duly singed by him, his manager or agent to the owner or other person in charge of the goods vehicle or boat:
(i) Provided that the issue of a Way Bill shall not be necessary where a person who is not dealer transports his household or other articles intended for his own use from one place to another and also in respect of the transport of the following agricultural, horticultural, dairy, poultry and other farm produce:
1. Grass,hay, straw and Kadbi.
2. Fresh milk, curds and butter milk sold by dealers exclusively dealing in them.
3. Flowers used for adornment.
4. Eggs.
5. Meat other than canned, preserved, dried or dehydrated.
6. Fruits other than Coconuts, which have not been canned, preserved, dried or dehydrated.
7. Vegetables other than green ginger and garlic which have not been canned, preserved, dried or dehydrated.
8.Fish other than canned fish.
9. Betal leaves.
(ii) Provided further that in the case of goods imported into the State from places outside the State, the way bill of the state from which the goods commence their journey shall be accepted, if accompanied by a sale invoice or a delivery note or a document in such form, as has been approved by the Commissioner of Commercial Taxes.
(ii) For the purpose of clause (i) in areas notified by the Commissioner of Commercial Taxes in this regard and in the case of first check posts through which goods consigned from outside the State pass, only way bills printed under the authority of the State Government or the Commissioner of Commercial Taxes shall be used. The printed way bills may be obtained in the case of a non resident dealer from the consignee or the officer in-charge of the first check post through which the goods consigned by the non resident dealer pass, and in the case of resident dealer from the registering authority concerned, on payment of the cost thereof:
Provided that when way bills printed under the authority of the State Government or the Commissioner of Commercial Taxes are not readily available for use for any reason, the way bills containing the signature and official seal of the assessing authority or registering authority having jurisdiction over the consignor shall be used in lieu of such printed way bills.
Provided further that it shall not be necessary for the goods other than the items
5. Cotton fabircs, man made fabrics and woolen fabrics
6. Sugar;
7. Tobacco; and
7A: Chewing tobacco including preparations commonly knwon as Khara Masala,Kimam, Dokta, Zarda, Sukha and Surti. specified in the Fourth Schedule to the Act to be accompanied by way bills printed under the authority of the State Government or the Commissioner of Commercial Taxes).
(iii) The owner or other person in charge of the goods vehicle or boat shall carry the Original and duplicate copies of the Way Bill and shall tender Original copy of the way Bill to the Officer in charge of the check post through which the goods vehicle or the boat first passes on its way.
Provided that in case the vehicle or boat has not passed through a check post or barrier or has not been checked by any officer of the Commercial Taxes department not below the rank of a Assistant Commercial Tax officer, the dealer shall submit the original copy of the way bill within a reasonable time after the receipt of the goods to his assessing authority certifying that the particulars therein have been entered in his accounts.
(iv) Every person obtaining the Way Bills under clause (ii) shall keep and maintain a register in Form XXIV) showing a true and correct account of the Way Bills obtained, used and held in stock by him.
(iv)(a) Every dealer who is required to file a return in Form A-2 under sub-rule (1) of Rule 17 shall file along with such return an extract or copy of Way Bill Register in Form XXIV and all other dealers shall file before the assessing authority a copy or extract of the Way Bill Register in Form XXIV along with the application for issue of Way Bills.
(v) Where a Way Bill either blank or duly filled in is lost, the person who obtained the way bill forms printed under the authority of the Government or containing the signature and official seal of the assessing or registering authority as the case may be shall forth with notify the loss in writing to the issuing authority and shall also by way of an indemnity bond furnish such reasonable security as may be demanded by such authority x x x for each Way Bill lost.
(vi) Any dealer giving an incorrect and untrue declaration shall be deemed to have committed an offence under clause (c) of sub section (3) of section 30 of the Act.
(vii) Any dealer who desires to claim exemption as not liable to tax at his hands shall have to produce the forms filled in an issued by the seller.
(4 A) Every dealer of the description referred to in clause (a) of sub rule (2) shall exhibit prominently in his shop a notice xxx with the following caption: "Customers are requested to insist on the issue of a bill for the purchases they make."
(4-B) Every dealer liable to keep and maintain a true and correct account promptly under section 25 and who is not required to issue bills under clause (a) of sub rule (2) shall *make an entry promptly in ink in the accounts maintained in the course of his business of the amount of each sale irrespective of its quantum.
(5)[****]
(6)[****]
(7) Every dealer ... shall maintain accounts separately in respect of each kind of goods eligible for exemption or subject to different rates of tax under the Act:
Provided that in the case of dealers whose total turnover in a year is less than Rs.10 lakhs the maintenance of such separate accounts may be dispensed with, if the assessing authority is satisfied that the turnover in respect of the different classes of goods can be determined with reference to the bills, vouchers or other documents and the particulars furnished by the dealer.
(8) Accounts maintained by dealers and licensees together with all vouchers relating to stocks, output, purchases, deliveries and sales shall be preserved by them for a period of six years after the close of the year to which they relate.
Provided that where in respect of an assessment, an appeal or revision or any other proceeding has taken place, the accounts together with all vouchers as aforesaid relating to such assessment shall be preserved for a period of four years after the assessment has become final.
(9) Every consignee-dealer, who desires to import goods, notified by the Commissioner of Commercial Taxes to be sensitive, from the other States or Union territories shall send in advance a way bill in duplicate to the consignor. Such way bill in duplicate duly filled in by the consignor shall accompany the goods and shall be tendered by the person in-charge of the goods vehicle to the officer in-charge of the check post through which the goods vehicle first enters into this State.
Rule 45A
(1)
(a) Every rice miller other than one registered as a rice miller under Section 12 (3) of the Act shall maintain the following registers:
(i) a register of working of the mill in Form XV
(ii) a day to day account of paddy milled for hire in Form XVI, and
(ii) a register of stocks in Form XVII.
(b) Every such miller shall, obtain from each person who entrusts him with paddy for conversion into rice a declaration in Form XVIII. The declaration so obtained shall be serially numbered and kept for each year.
(2) Every rice miller registered under Section 12 (3) of the Act shall maintain in form XVI a day to day account of paddy milled for hire. He shall obtain from each person who entrusts him with paddy for conversion into rice, a declaration in form XVII. The declarations so obtained shall be serially numbered and kept for each year.
(3)[****]
Rule 45B
[****]
Rule 45C
[****]
Rule 45D
[****]
Rule 45E
(1) Not withstanding anything to the contrary contained in these rules, every dealer carrying on business in motor spirits shall keep and maintain true, correct and upto date accounts in Form XXX of all daily transactions in motor spirit. The accounts for each day shall be made up and totalled before noon of the following day. The reading of the pump issue motor at the end of each day shall also be entered in the accounts for the day.
(2) Every such dealer shall keep separate accounts in respect of the transactions in each kind of motor spirit.
Explanation :- For the purpose of this rule, "day" means a period of twenty four hours beginning at 6 a.m.
Rule 45F
The owner or other person incharge of a boat or goods vehicle, as the case may be, shall submit an extract of the entries recorded in the log book or goods vehicle record or tip sheet, as the case may be, for each month to reach the Commercial Tax officer having jurisdiction over the area in which the goods are delivered before the 10th day of the succeeding month.
Rule 45G
Every cotton ginning mill shall maintain the following registers in the prescribed form:
(i) Register of kapas ginned and lint despatched.
(ii) Register of stocks.
Rule 46
(1) The officer in charge of the checkpost or barrier, as the case may be, shall issue a notice in writing specifying the description, the quantity and the value of the goods proposed to be detained under sub section (3) of Section 29. A copy of the notice shall be served on the owner of the goods and if he is not present at the spot, on the driver or any other person in charge of a goods vehicle or boat, as the may be.
(2) The security directed to be furnished under sub section (3) of section 29 shall be paid to the said officer in the form of cash or guarantee by a bank incorporated under the Banking Regulations (Companies) Act,1949 (Central Act 10 of 1949)
(3)
(a) If the amount of tax or security directed to be is paid, the said officer shall issue a receipt in the name of the person liable to pay the tax and also the name and status of the person making such payment.
(b) the said officer shall intimate the details of such collection to the concerned assessing authority having jurisdiction over the principal place of business of the consignor or consignee, as the case may be, within 3 days in Form XXXIII.
(4)
(a) The assessing authority shall on application by the consignor, if the goods are liable to sales tax or by the consignee, if the goods are liable to purchase tax either adjust the amount paid under sub rule (2) towards the tax due from him or refund it to him if he found not liable to tax
(b) If the consignor or the consignee as the case may be, wishes to have the amount adjusted towards the tax due from him, he shall send an application and the receipt for payment along with the return due from him under these rules and if he wishes to claim refund of the amount, an application shall be made to the assessing authority having jurisdiction over the principal place of business in the case of an assessee or the Deputy Commercial Tax Officer having jurisdiction over the place of residence in the case of others, within 30 days from the date on which the amount was paid.
(5) If the said officer decides to detain the goods under sub section (6) of section 29, he shall pass an order specifying the description, quantity and value of the goods detained and the reasons for such detention. A copy of the order shall be served on the owner of the goods and if he is not present at the spot, on the driver or any other person incharge of the goods vehicle or boat, as the case may be.
(6) The next higher authority referred to in sub section (6) of Section 29 shall be the Commercial Tax Officer of the area having jurisdiction over the check post or barrier, as the case may be.
(7). Where no claim is made to the goods detained under sub section (6) of section 29 within 30 days from their detention the said officer shall transfer the goods to the Deputy Commercial Tax Officer having jurisdiction over the check post or barrier, as the case may be.
(8) The Deputy Commercial Tax Officer specified in sub rule (7) shall cause to be published in the notice board of his office, a list of the goods detained and intended for sale with a notice under his signature, specifying the place where, and the date on, and the hour at which the detained goods will be sold in open auction and shall also display copies of such list and notice at the check post or the barrier where the goods were detained, and in the office of the Commercial Tax officer having jurisdiction over the check post or barrier where the goods were detained.
(9) A notice of 15 days shall be given before the auction is conducted
(10) Intending bidders shall deposit as earnest money a sum equal to 5% of the estimated value of the goods.
(11) at the appointed time, the goods shall be put up in one or more lots, as the officer conducting the auction sale may consider necessary and shall be knocked down in favour of the highest bidder, subject to confirmation of the sale by the Commercial Tax Officer having jurisdiction over the check post or the barrier where the goods were detained, where value of the goods auctioned does not exceed Rs.1,000 and by the Deputy commissioner in other cases.
(12) The earnest money deposited by the unsuccessful bidders shall be refunded to them within 3 days from the date of auction.
(13)
(a) The auction purchaser shall pay to the officer conducting the auction the sale value of the goods in cash immediately after the sale and shall not be permitted to carry away any part of the goods until he has paid in full and until the sale is confirmed by the authority specified in sub rule (11).
(b) The Officer receiving the value of the goods in cash issue a receipt to the person making such payment.
(14) Where the purchaser fails to pay the purchase money, the earnest money deposited by the defaulting bidder *shall be forfeited to the Government and the goods shall be resold in the auction. the procedure prescribed for the first auction shall be followed for conducting the subsequent auction.
(15) If any order directing detention is set aside on appeal or revision, the goods so detained, if they have not been sold in auction shall be released and if they have been sold, the proceeds thereof, shall be paid to the owner of the goods, deducting the expenses incurred from the time of detention of the goods to the time they were sold in auction.
(16) Any person from whom tax is due shall, on application to the officer, who conducted the sale, and upon sufficient proof be paid the sale proceeds specified under sub rule (13) after deducting the expenses of sale and other incidental charges and the amount of tax
(17) The procedure specified in this rule shall apply to give effect to the orders directing refund on appeal or revision.
Rule 46A
(1) In order to obtain a transit pass under Section 29 B, the driver or the person in charge of a goods vehicle shall submit a declaration in Form XXXIII A to the officer in charge of the first check post or barrier, after his entry into the State and shall also furnish if so required, any other information that may be relevant and necessary.
(2) The officer in charge of the first check post shall, after examining the documents and after making such enquiries as he deems necessary, shall make out a transit pass in form XXXIII B in triplicate and issue the original and duplicate thereof duly signed by him to the driver or the person in charge of the goods vehicle.
(3)The driver or the person in charge of the goods vehicle shall carry the original and duplicate copies of the transit pass and shall tender the original copy to the officer in charge of the last check post or barrier before his exit from the State.
(4) The driver or the person in charge of the vehicle shall stop the vehicle and allow the officer in charge of the last check post or barrier to inspect the documents, transit pass and the goods in order to ensure that the goods being taken out of the State are the same goods for which transit pass had been obtained.
(5) If on such inspection, the officer in charge of the last check post or barrier is satisfied that the goods being transported are the same goods (both in quantity and description) noted in the transit pass, he shall affix the seal of the check post on the duplicate copy of the transit pass under his signature and allow the vehicle to pass into the other State.
(6) If on such inspection, it appears that the quantity of goods under transport is less than the quantity noted in the transit pass or the description of the goods is different from the description noted in the transit pass, such officer in charge of the last check post or barrier shall presume that the goods to that extent have been sold within the State by the owner or other person in charge of the goods vehicle and shall accordingly assess the owner of the goods vehicle under Section 15 A. The said officer shall have the power to detain the vehicle so long as he may reasonably be deem it necessary.
(7) Powers of the nature referred to in sub rule (6) may also be exercised by an officer of the Department not below the rank of an Assistant commercial Tax Officer. He shall, however, inform the officer in charge of the first check post within seven days of such inspection, in case, he proposes to make an assessment.
(8) The original copy of the transit pass, so received by the officer in charge of last check post or barrier shall be sent by him by Registered Post, to the officer in charge of the first check post or barrier, within ten days from the date of receipt from the driver or the other person in charge of the goods vehicle. Action taken under sub rule (6) shall also be informed within the said time.
(9) The officer in charge of the first check post or barrier, if he is not in receipt of the original copy of the transit pass within thirty days of issue by him, shall send a report to the Commercial Tax Officer, having jurisdiction over the first check post or barrier, who shall assess the owner of the goods vehicle under Section 15 A read with Section 29 B of the Act.
Rule 47
(1) At any place other than a check post or a barrier, the driver or any other person in charge of a goods vehicle or boat as the case may be, on demand, by an officer of the Department not below the rank of an Assistant Commercial Tax officer, shall stop the vehicle or boat, as the case may be, and keep it stationary as long as may reasonably by necessary, and allow the officer 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, who shall, if so required, give his name and address and the name and address of the owner of the vehicle or boat.
(2) If on such inspection by such officer it is found that any dealer is transporting goods in a vehicle or boat not covered by a *way bill in Form issued by the person who consigned the goods, *such officer may take action as provided for in rule 46.
Rule 48
(1) If any officer authorised under Section 28 of the Act, finds any goods in any office, shop, godown, vehicle, vessel or any other place of business or any other building or place of a dealer which have not been accounted for in his accounts, registers, or other documents maintained in the course of his business, the officer may, for reasons to be recorded in writing, seize such goods. The order shall specify the description, the quantity and the value of the goods seized. A copy of it shall be served on the dealer or the person in charge of the goods.
(2) Any officer may, if security in cash is furnished to his satisfaction, order release of goods seized to the owner, and if he is not present, to the person in charge of the goods pending further enquiry if necessary). The order or release shall be subject to the condition that if the goods in question are finally confiscated under sub rule (4),they shall be produced within such time as may be required, failing which the cash security furnished shall stand forfeited to the State Government without further notice.
(3) In cases not failing under sub rule (2), if the whole or any part of the goods, seized under sub rule (1) are of a perishable nature, the officer may sell them or get them sold, In public auction as laid down in sub rules (8) to 17.
Provided that the notice of 15 days laid down in sub rule (9) below shall not apply to the public auction of goods of perishable nature and in lieu of the same, the officer shall cause adequate publicity through displaying a notice on the notice board of his office
(4) Any such officer, after making such enquiry as he deems fit and after giving the owner of the goods, if he is ascertained, an opportunity of being heard, may confiscate the whole or any part of the goods seized, if he is satisfied that there is evasion or an attempt to evade tax thereon in any manner whatsoever. If the owner is not ascertained even after the enquiry, the officer shall order confiscation of the goods. A copy of the order of confiscation shall be served on the owner of the goods if he is ascertainable.
(5) The goods confiscated under sub rule (4) shall be sold in public auction as laid down in sub rules (8) to (17).
(6) If, on enquiry, under sub rule (4), it is considered by the officer who seized the goods that confiscation is not warranted in regard to any of the goods seized, or if any order of confiscation is set aside or modified in regard to any goods on appeal or revision, such goods shall be returned to the owner or any other person authorised by him if they had not be sold in public auction under sub rule (3) or (5).If they had already been sold in public auction, the proceeds of the sale less the expenses incurred in the sale, if any by the State Government, shall be refunded to the owner of the goods or any other person authorised by him.
(7) In case wherein a confiscation order has been passed in respect of any goods, the owner of which was not ascertainable before the order is passed, such owner of the goods or any person on his behalf may appear before the officer who ordered the confiscation and satisfy him with relevant records regarding the bonafides of the goods in question and regarding the reasons for his non appearance earlier. If the officer is satisfied that there has been no evasion or attempt at evasion of tax he may order, for reasons to be recorded in writing, the release of the goods confiscated or if such goods has already been sold and delivered, the refund of the sale proceeds of the goods confiscated less the amount towards the charges, if any, incurred by the State Government for the safe custody of the goods and other incidental charges. If the officer is not so satisfied, he may after recording reasons therefor, order that the sale under sub rule (5) shall be proceeded with or that the proceeds of the sale already conducted shall not be refunded, as the case may be.
(8) The officer who detained the goods shall cause to be published in the notice board of his office a list of the goods detained and intended for sale with a notice under his signature, specifying the place where and the date on, and the hour at which the detained goods will be sold in open auction and shall also display copy of such list and notice in the office of the Commercial Tax officer having jurisdiction over the place where the goods were detained.
(9) A notice of 15 days shall be given before the auction is conducted.
(10) Intending bidders shall deposit as earnest money a sum equal to 5% of the estimated value of the goods.
(11) At the appointed time, the goods shall be put up in one or more lots, as the officer conducting the auction sale may consider necessary and shall be knocked down in favour of highest bidder, subject to confirmation of the sale by the Commercial Tax officer having jurisdiction over the place where the goods were detained where the value of the goods auctioned does not exceed Rs.1,000/- and by any officer not lower in rank than the Deputy commissioner in other cases.
(12) The earnest money deposited by the unsuccessful bidders shall be refunded to them within 3 days from the date of auction.
(13)
(a) The auction purchasers shall pay to the officer conducting the auction the sale value of the goods in cash immediately after the sale shall not be permitted to carry away any part of the goods until he has paid in full and until the sale is confirmed by the authority specified in sub rule (11.)
(b) The officer receiving the value of the goods in cash shall issue a receipt to the person making such payment.
(14) Where the purchaser fails to pay the purchase money the earnest money deposited by the defaulting bidder shall be forfeited to the Government and the goods shall be resold in the auction. The procedure prescribed for the first auction shall be followed for conducting the subsequent auction.
(15) If any order directing detention is set aside on appeal or revision, the goods so detained if they have not been sold in auction, shall be released and if they have been sold, the proceeds thereof shall be paid to the owner of the goods, deducting the expenses incurred from the time of detention of the goods to the time they were sold in auction.
(16) Any person from whom tax and surcharge is due shall on application to the officer, who conducted the sale, and upon sufficient proof, be paid the sale proceeds specified under sub rule (13), after deducting the expenses of sale and other incidental charges and the amount of tax.....due.
(17) The procedure specified in this rule shall apply to give effect to the orders directing refund on appeal or revision.
Rule 49
(1) Where any officer duly authorised under section 28 of the Act conducts a search of any office, shop, shop cum residence *residential accommodation godown, vessel, vehicle, or any other place of business or any premises or place where he 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 he shall as far as may be follow the procedure prescribed in the Code of Criminal Procedure, 1973 (Central Act 2 of 1974).
(2) If on search, such officer finds any accounts, registers or other documents which he has reason to believe to relate to any evasion of tax or other fee due from the dealer under the Act, he may, for reasons to be recorded in writing, seize such accounts, registers, or other documents and shall give the dealer a receipt for the same. The accounts and registers so seized shall not be retained by such officer for more than 30 days at a time without the permission of the next higher authority.
Rule 49A
(1) The powers specified under Section 28A of the Act shall be exercised with prior approval of next higher authority, by any officer not below the rank of the Commercial Tax Officer having jurisdiction over the area where the goods are available at the time of initiating proceeding for acquisition of goods.
(2) The goods acquired under Section 28A shall be sold in public auction following the procedure laid down in sub-rules (8) to (17) of Rule 48.
(3) Every officer who has acquired the goods under Section 28A shall pass orders within fifteen days from the date of such acquisition, sanctioning payment of compensation to the owner of the goods as specified in sub-section (6) of Section 28A.
Rule 50
(1) Any assessing, appellate or revising authority may, at any time within four years from the date of any order passed by him rectify any clerical or arithmetical mistake apparent form the record:
Provided that no such rectification which has the effect of enhancing an assessment or any penalty or fee shall be made unless the assessing, appellate or revising authority has given notice to the dealer of his intention to do so and has allowed him reasonable opportunity of being heard.
(2) Where such rectification has the effect of reducing an assessment, penalty or fee, the assessing authority shall make any refund which may be due to the dealer.
(3) Where any such rectification has the effect of enhancing an assessment, penalty or fee, the assessing authority shall serve on the dealer a revised notice in Form B-3 and thereupon the provisions of the Act and these rules, shall apply as if such notice had been served in the first instance.
(4) Any assessing authority may at any time within one year form the date of service of an assessment order passed by him, revise the order, in respect of the claim for deduction on account of returned goods, referred to in clause (b) of rule 6, where the claim for deduction is received after the final assessment has been made provided that the claim for deduction on account of such returned goods is preferred within a period of six months from the date on which the goods sold have been received back or the goods purchased have been returned as the case may be.
(5) the assessing authority shall order refund of the tax due to the dealer, if any, as a result of deduction allowed under sub rule(4)
Rule 51
If a dealer enters into partnership in regard to his business, the dealer and the partner shall jointly and severally be responsible for the payment of tax penalty, interest or any fee leviable under the Act.
Rule 51A
In case of default of payment of tax penalty interest or any fee levaiable under the Act, the properties of the firm may be proceeded against in the first instance for the recovery of the amount due from the firm.
Rule 52
If a partnership is dissolved, every person who was a partner shall send a report of the dissolution to the registering and assessing authority within thirty days of such dissolution.
Rule 53
If at any time a dealer
(a) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or
(b) changes his place of business or any of his places of business; or
(c) opens a new place of business; or
(d) changes the name of any business carried on by him. the dealer or if he is dead, the legal representative shall notify the fact to the assessing authority concerned within 30 days thereafter.
Rule 54
(1) Every dealer liable for registration under section 12, including a Hindu undivided family, association, club, society, firm or company and any person carrying on business on behalf of another as guardian, trustee or otherwise, shall within thirty days from the date of coming into force of these rules send to the registering or assessing authority a declaration in form XII, stating the name or names of the person or persons who are authorised to sign returns under the Act on their behalf or to make statements in any enquiry under the Act. All returns signed and statements so made by such person or persons shall be binding on the dealer, Hindu undivided family, etc. concerned and the declaration furnished may be revised from time to tome.
(2) Every dealer liable for registration under Section 12 and who is a Hindu undivided family, association, club, society, firm or company and any person carrying on business on behalf of another as guardian, trustee or otherwise shall send to the registering or assessing authority a declaration in form *XXV specifying the name or names of the member or members of the Hindu undivided family, Association, club or society or partner or partners of the firm or company responsible for the maintenance of the accounts of the business, their production before the sales tax authorities and their preservations.
(3) Every dealer liable to tax under the Act including a Hindu undivided family, Association, club Society, Firm or company and any person carrying on business on behalf of another as guardian trustee or otherwise shall send to the assessing authority a declaration in form XXIX specifying the name or names of the person or persons who are authorised to receive notices, orders etc. on their behalf under the Act, All notices, orders etc., received by such person or persons shall be binding on the dealer, Hindu undivided family, Association, Club, society, firm or Company concerned. The declaration furnished may be revised from time to time.
Rule 55
An assessing appellate or revising authority shall have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 when trying a suit, in respect of the following matters, namely:
(1) to summon and enforce the attendance of any person;
(2)to examine any person on oath or affirmation;
(3) to compel the production of any documents; and
Any proceeding before such assessing, or revising authority shall be deemed to be a "judicial Proceeding" within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal code.
Rule 56
Any assessing appellate or revising authority may issue a summon in Form IX for the production of any document or the appearance of any person.
Rule 56A
Any assessing authority may require and Scheduled Bank including any branch of such bank or any banking institution in the State to submit a return in Form A-8 in each month.
Rule 57
A person appearing before *xxxx appellate or revising authority to give evidence in an enquiry under the Act or under these rules, shall be paid travelling allowance and batta at such rates as may be fixed by the Government from time to time.
Rule 58
The service on a dealer of any notice, summons, order or proceedings under the Act or under these rules may be effected in any of the following ways, namely:
(a) by giving or tendering it to such dealer or his manager or agent; or
(b) if such dealer or his manager or agent is not found by leaving it at his last known place of business or residence or by giving or tendering it to adult member of his family; or
(c) if the address of such dealer is known to the assessing authority, by sending it to him by registered post; and if it is returned unserved, it shall be put on notice board of the office of the assessing authority or the notice board in the Office of the Local Chamber of Commerce or Traders Association, and it shall be deemed that the said notice or summons or proceedings are sereved on the dealer and action shall be taken in pursuance thereof accordingly.
(d) if any or all of the modes aforesaid is not practicable, by affixing it in some conspicuous place at his last known place of business or residence.
Rule 58A
In response to any notice or summons or proceedings sent to the dealer for the first time in a year under Rule 58, if a dealer files an application seeking adjournment, he shall enclose to such application a postal order of Rs.50/- in favour of Deputy Commissioner of the area concerned debitable in the account of the "Account Payee".
Rule 59
The powers specified in Section 32 may be exercised by all officers of the Department not below the rank of an assistant Commercial Tax Officer.
Rule 60
[****]
Rule 60A
[****]
Rule 61
(1) All particulars contained in any statement made, return furnished or accounts or documents produced under the provisions of the Act or of the rules made thereunder, or in any evidence given or affidavit or deposition in the course of any proceeding under the Act or the rules made thereunder, or in any record of any proceeding relating to the recovery of a demand prepared for the purpose of the Act or the rules made thereunder, shall be treated as confidential and shall not be disclosed.
(2) Nothing contained in sub rule (1) shall apply to the disclosure of any such particulars.
(i) For the purpose of any investigation or prosecution under the Indian Penal Code, 1860 or under any other enactment for the time being in force in respect of any such statement, return accounts, documents, evidence, affidavit or deposition or for the purpose of a prosecution under the Act or the rules made thereunder; or
(ii) to any person acting in the execution of the Act of the rules made thereunder where it is necessary to disclose the same to him for the purpose of the Act or the Rules made thereunder; or
(iii) occasioned by the lawful employment under the Act or the rules made thereunder of any process for recovery of any demand; or
(iv) to a Civil court in any suit to which the Government are a party, which relates to any matter arising out of any proceeding under the Act or the rules made thereunder; or
(v) occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act,1899 to impound an insufficiently stamped document; or
(vi) to an officer of
(a) the Government of India; or
(b) the Government of any State in India with which an agreement for disclosure on a reciprocal basis has been entered into by the Government of this State; or
(c)any State which has acceded to the Republic of India and with which an agreement for disclosure on a reciprocal basis has been entered into by the Government of this State; or
(vii) to an officer of any department, other than the Commercial Taxes Department of the State Government, after obtaining -
(a)the permission of the Commercial tax Officer of the area concerned, where such particulars are to be furnished by a Deputy commercial Tax officer or Assistant Commercial Tax Officer; and
(b) the permission of the *Commissioner of Commercial taxes where such particulars are to be furnished by a Commercial Tax officer or an Assistant commissioner of Commercial Taxes or Deputy Commissioner.
Provided that such particulars shall be furnished under clause
(vii) only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment.
Rule 62
Where any payment by cheque is permitted by the rules made under the Act, the cheque shall be crossed and made payable to the Officer concerned and it shall be drawn on any scheduled bank.
Rule 63
(1) [****]
(2) A sales tax practitioner representing any person before any authority other than the High Court under clause (c) of section 35 shall be.
(a) a person who possesses a degree in Commerce or Economics or law of a recognised University:
Provided that he is enrolled as a sales tax practitioner in the office of the Commissioner of Commercial Taxes Andhra Pradesh and whose enrollment has not been cancelled); or
(b) an accountant who has passed any accountancy examination recognised in this behalf by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 for the purpose of section 288 of the Income Tax Act, 1961 and who has appeared before a Sales Tax Authority on behalf of any assessee otherwise than in the capacity of an employee or relative of that assessee before the 1st August1963; or
(c) a person, who has retired from the Andhra Pradesh commercial Taxes Department and has been, at any time during his service in that department, an assessing authority for a period of not less than five years.
(3) Any person possessing the qualifications specified in sub rule (2) may apply to the Commissioner of Commercial Taxes Andhra Pradesh, for enrollment as a sales tax practitioner. The application for enrollment shall bear court fee stamp of the value of Rs.50 or shall be accompanied by a treasury receipt in support of having credited the sum of fifty rupees to the following Head of Account 040 Sales Tax Receipts under the State Sales Tax Act If the Commissioner of Commercial Taxes is satisfied that the applicant has the required qualifications and has not been found guilty of misconduct in connection with any sales tax proceeding, it shall enroll such person as a sales tax practitioner.
(3-A) Notwithstanding anything contained in sub rules (2) and (3), no person who had held office in the Commercial Taxes Department as Assistant Commercial Tax Officer, Deputy Commercial Tax officer, commercial Tax officer, Assistant Commissioner or Deputy Commissioner and has retired or resigned from such post, shall be eligible for a a period of two years from the date of his retirement or date of acceptance of the resignation, to act as a Sales Tax Practitioner or to accept any engagements, to appear on behalf of any dealer in any sales tax proceedings, except before the Sales Tax Appellate Tribunal and the Commissioner of Commercial Taxes
(4) The Commissioner of commercial Taxes may, by order, cancel or suspend the enrolment of a person who is enrolled as a Sales Tax Practitioner.
(a) if he is found guilty of misconduct in connection with any sales tax proceedings; or
(b) if his enrolment has been found wrongly ordered.
(5) No order shall be passed by the *Commissioner of Commercial Taxes rejecting an application for enrolment or cancelling or suspending an enrolment unless the applicant or the sales tax practitioner, as the case may be, has been given a reasonable opportunity of making his representation.
(6) Any applicant in respect of whom an order has been passed by the Commissioner of Commercial taxes rejecting his application for enrolment, and any sales tax practitioner in respect of whom an order has been passed by the Commissioner of commercial taxes ancelling or suspending the enrolment may within one month from the date of receipt of such order, appeal to the Government to have the order cancelled; and no such order shall have effect till the expiry of one month from the date of its receipt by such person or practitioner or where an appeal is preferred until the disposal of the said appeal
Rule 63A
Any person who is entitled to appear before any authority on behalf of a dealer under section 35 of the Act, shall file an authorisation from the dealer in Form XXVI.
Rule 64
xxxx
Rule 65
The accounts required to be kept or maintained and the returns required to be submitted under these rules shall be in the forms prescribed by these rules.
APPENDIX A RETURN OF ESTIMATED TURNOVER
FORM
(See Rule 9)
FORM A
RETURN OF ESTIMATED TURNOVER
(See Rule 9)
To The Deputy Commercial Tax Officer.
I Son/Daughter/wife of on behalf of the dealer carrying on business known as furnish herewith the statement of estimated total and net turnover for the said business during the year commencing from (date/month/year) and ending on (date/month/year) and give the following connected particulars.
(1) Name and address of the Manager of the business
(2) Status or relationship of the person who signs this return.(Manager/Partner/ proprietor etc.)
(3) Name and address of the principal place of business with particulars of Registration . Registration certificate No.APGST CST Address...
(4) Name (s) of other places of business and the address of every such place (if space provided for is not sufficient information shall be furnished in a separate sheet and enclosed to this return)
(5) Date of commencement of business . (Date/Month/Year)
STATEMENT OF ESTIMATED TOTAL AND NET TURNOVER OF THE BUSINESS COMODITY WISE TAX AND TUROVER DETAILS
Commodity Estimated total turnover Estimated turnover on which exemption is claimed Estimated net turnover Rate of tax Estimated tax *... *... Total Code Description 1 2 3 4 5 6 7 8 9
Sections 5, 6 and 6 A
Section 5E
Section 5C
TOTAL
DECLARATION
I. .. Son Daughter Wife of .. declare that to the best of my knowledge and belief, the information furnished in the above statement is true and complete.
Place:
Date:
Signautre
Name (In block letters)
Status and relationship to the dealer
APPENDIX AA RETURN OF ESTIMATED TURNOVER BY A CASUAL TRADER
FORM
See Rule 14 (1)
FORM - AA
RETURN OF ESTIMATED TURNOVER BY A CASUAL TRADER
See Rule 14 (1)
To The Deputy Commercial Tax Officer..
I .. Son Daughter Wife of .. on behalf of the casual trader carrying on business known as .. furnish herewith the statement of estimated total and net turnover for the said business during the period commencing from .. (date monthly year) and ending on .. (date month year) and give the following connected particulars.
(1) Name and address of the Manager of the business..
(2) Status or relationship of the person who signs this return. ....(Manager/Partner/Proprietor etc.)
(3) Name and address of the principal place of business Name..
Address. ......
(4) Name (s) of other places of business and the address of every such place (if space provided for is not sufficient information shall be furnished in a separate sheet and enclosed to this return ..
(5) Date of commencement of business .. (Date Month Year)
STATEMENT OF ESTIMATED TOTAL AND NET TURNOVER OF THE BUSINESS COMODITY WISE TAX AND TURNOVER DETAILS
Commodity Estimated total turnover Estimated turnover on which exemption is claimed Estimated net turnover Rate of tax Estimated tax Total Code Description 1 2 3 4 5 6 7 8 9 10
Sections 5,6 and 6 A
Section 5-E
Section 5-C
TOTAL
DECLARATION
I. Son Daughter Wife of declare that to the best of my knowledge and belief, the information furnished in the above statement is true and complete.
Place:
Date:
Signautre
Name (In block letters)
Status and relationship to the dealer
APPENDIX A1 RETURN OF ANNUAL TURNOVER
FORM-
(See Rules 7 to 15)
FORM - A1
RETURN OF ANNUAL TURNOVER
(See Rules 7 to 15)
To
The Deputy Commercial Tax Officer
I. Son Daughter Wife of on behalf of the dealer carrying business known as .. (Dealer name Firm name) furnish herewith the statement of the total and net turnover for the said business during the year commencing from .. and ending on and give the following connected particulars.
1. Registration Certificate Number APGST CST
2. Address of principal place of business d) Total Tax paid
3. Particulars of payment
a) Total tax payable i) Cheque/DD particulars
b) Deduct Number Date
i) adjustment of refund of tax
C. Notice NoDate Bank Branch
ii) Amount of rebate of tax as per
Form FF l as enclosed to this form
ii) Cash (Receipt No.) if paid
Receipt No
Date
c) Net tax payable (a)-(b)
iii) Challan particulars Number
Date
Name of treasury
e) Balance payable if any
STATEMENT OF COMMODITY WISE TAX AND TURNOVER DETAILS NO.OF COMMODITIES FOR WHICH PARTICULARS ARE GIVEN
(Columns 7 10 to be filled in respect of goods other than liquor mentioned in Sixth Schedule)
Commodity Description Code Total turnover Exempted turnover Net turnover Rate of tax Tax Turnover of purchases during the month Tax levied at preceding point of sale Tax due Tax paid 1 2 3 4 5 6 7 8 9 10
T.O. Under Sec. 5,6 & 6A Sales/Purchases
T.O. under 5-E
T.O. Under 5-C
T.O. under 5-F/5-G
Total
Signature of the dealer
DECLARATION
I We....Son Daughter Wife of .. declare to the best of my our knowledge and belief, the information furnished in the above statement is true and complete
Place:
Date :
Signature
Status and relationship to the dealer
APPENDIX A2 RETURN OF MONTHLY TURNOVER
FORM-
(See Rules 7 and 17)
FORM - A2
RETURN OF MONTHLY TURNOVER
(See Rules 7 and 17)
To
The Deputy Commercial Tax Officer
I, Son Daughter wife of on behalf of the dealer carrying business known as Dealer name Firm name) furnish herewith the statement of the total and net turnover for the said business during the month of . and ending on .. and give the following connected particulars
1. Registration Certification
Number
APGST
CST
2. Address of principal place of business
3. Particulars of payment
a) Total tax payable
i) Cheque
DD
particulars
b) Deduct Number
Date
i) adjustment of refund of tax
C. Notice No.
Date
Bank Branch
ii) Amount of rebate of tax
as per Form F/F1/as enclosed to this form
ii) Cash (Receipt No.) if paid
Receipt No.
Date
c) Net tax payable
(a)-(b) (iii) Challan Particulars
Number
Date
Name of treasury
e) Balance payable if any (c)-(d)
STATEMENT-I
STATEMENT OF COMMODITY WISE TAX AND TURNOVER DETAILS NO.OF COMMODITIES FOR WHICH PARTICULARS ARE GIVEN
Sl. No. Commodity Description Code Gross turnover Exempted turnover Net turnover Rate of tax Tax Tax due Tax paid 1 2 3 4 5 6 7 8 9
T.O. Under Sec. 5,6 & 6A Sales/Purchases
T.O. under 5-E
T.O. Under 5-C
T.O. under 5-F/5-G
STATEMENT-II
STATEMENT OF COMMODITY-WISE TAX AND TURNOVER DETAILS FOR OMMODITIES INCLUDED IN SIXTH SCHEDULE
Sl. No. Commodity Description Code Gross turnover Exmpted turnover Net turnover Rate of tax Tax on goods sold at the first point of sale Tax on goods sold at the second point of sale Turnover of purchasers from dealers in the State during the month Tax paid at the preceding point of sale on turnover of purchases mentioned Tax payable at second & subsequent point of sales OR tax credit due to the dealer Tax due on at second & subsequent sales OR tax credit to be carried forward Total tax due to be paid 1 2 3 4 5 5a 5b 6 7 8 9 10 11 12
(A) Goods purchased from outside the State.
(B) Goods purchased from dealers within the State.
APPENDIX A3 RETURN OF ANNUAL TURNOVER
FORM-
(See rule 14(2))
FORM - A3
RETURN OF ANNUAL TURNOVER
(See rule 14 (2)
To
The Deputy Commercial Tax Officer
I, Son Daughter Wife of on behalaf of the dealer carrying business known as (Dealer name Firm name) furnish herewith the statement of the total and net turnover for the said business during the period commencing from . and ending on . and give the following connected particulars.
1. Registration Certificate Number:
APGST
CST
2. Address of Principal place of business.
3. Particulars of payment
b. Total tax paid
a) Total tax payable
i) Chequeu
DD
particulars
Number
Date
Bank Branch
ii) Cash (Receipt No.)
if paid Receipt No Date
iii) Challan particulars
Number
Date
Name of treasury
c) Balance payable if any
(a)
(b)
STATEMENT OF COMMODITY WISE TAX AND TURNOVER DETAILS NO. OF COMMODITIES FOR WHICH PARTICULARS ARE GIVEN
Commodity Description Code Total turnover Exempted turnover Net turnover Rate of tax Tax Turn over tax Surcharge Total 1 2 3 4 5 6 7 8 9
T.O. Under Sec. 5,6 & 6A Sales/Purchases
T.O.Under 5-E
T.O.under 5-C
Total
Signature of the dealer
DECLARATION
I We. Son Daughter Wife of.. declare to the best of my our knowledge and belief, the information furnished in the above statement is true and complete .
Date:
Status and relationship to the dealer
APPENDIX A4 RETURN OF TURNOVER OF AGENT
FORM-
(See Rule 17 B(a))
FORM - A4
RETURN OF TURNOVER OF AGENT
(See Rule 17 B(a))
To
The Deputy Commercial Tax Officer, . I, . Son Daughter Wife of .on behalf of the agent carrying on business known as . furnish below the statement
showing the purchases sales carried on by him on behalf of his principal (s) for the month of . (month year)
STATEMENT SHOWING THE TOTAL AND NET TURNOVER OF BUSINESS
Appendix Total Turnover On which exemption is claimed Net Turnover Total amount of tax ... due on the net turnover Total amount of tax collected Tax Provision- ally paid Balance due Particulars of payment of balance due 1 2 3 4 5 6 7 8 9
Appendix I
Appendix II
Appendix III
Appendix IV
Amount Cheque draft and date
Challan No. ..and date
Treasury
Grand Total
DECLARATION
I,...........................................................Son/Daughter/Wife of........................declare that, to the best of my knowledge and belief the information furnished in the above statement is true and complete.
Place:
Date
Siganture:
Name: (in block letters)
Status and relationship to the dealer
APPENDIX 1
APPENDIX 1
Statement showing the purchases of goods (liable to tax at the point of purchase made on behalf of the principal liable to tax
Name and Address of the principal with Reg. Cert.No. Description of goods Commodity Code number Rate of tax Name and Address of the Dealer with R.C. No. from whom goods are purchased Invoice/sale patti/thak Patti No & Date Quantity sold Value of goods Tax 1 2 3 4 5 6 7 8 9
Total
APPENDIX 2
APPENDIX 2
Statement showing the purchase of goods (liable to tax at the point of purchase) made on behalf of the principal on which exemption is claimed
Name and Address of the principal with Reg. Cert.No Description of goods Commodity Code number Rate of tax Name and Address of the Dealer with R.C. No.from whom goods are purchased Invoice/sale patti/thak Patti No & Date Quantity purchased Value of goods Tax 1 2 3 4 5 6 7 8 9
Total
APPENDIX 3
APPENDIX 3
Statement showing the sale of goods (liable to tax at the point of sale) made on behalf of the principal liable to tax
Name and Address of the principal with Reg. Cert.No Description of goods Commodity Code number Rate of tax Name and Address of the Dealer with R.C. No.from whom goods are purchased Invoice/sale patti/thak Patti No & Date Quantity sold Value of goods Tax 1 2 3 4 5 6 7 8 9
Total
APPENDIX 4
APPENDIX 4
Statement showing the sales of goods (liable to tax at the point of sale) made on behalf of the principal on which exemption is claimed
Name and Address of the principal with Reg. Cert.No Description of goods Commodity Code number Rate of tax Name and Address of the Dealer with R.C. No.from whom goods are purchased Invoice/sale patti/thak Patti No & Date Quantity sold Value of goods Tax 1 2 3 4 5 6 7 8 9
Total
APPENDIX 5
APPENDIX 5
Statement showing the purchases of goods (liable to tax at the point of sale) made on behalf of the principal
Name and Address of the principal with Reg. Cert.No. Description of goods Commodity Code number Rate of tax Name and Address of the Dealer with R.C. No.from whom goods are purchased Invoice/sale patti/thak Patti No & Date Quantity purchased Value of goods 1 2 3 4 5 6 7 8
APPENDIX 6
APPENDIX 6
Statement showing the sales of goods (liable to tax at the point of purchase) made on behalf of the principal
Name and Address of the principal with Reg. Cert.No Description of goods Commodity Code number Rate of tax Name and Address of the Dealer with R.C. No.from whom goods are purchased Invoice/sale patti/thak Patti No & Date Quantity sold Value of goods 1 2 3 4 5 6 7 8
APPENDIX A5 FORM OF DECLARATION BY A RESIDENT PRINCIPAL
FORM
FORM A5
FORM OF DECLARATION BY A RESIDENT PRINCIPAL
(SEE RULE 17-C)
Sri/M/s.
I we hereby declare that on the goods detailed in the statement below which are entrusted to you for sale, the tax due at the point of first sale first purchase has been paid or is payable by me or is payable by Sri Messers. . being the dealer who purchased them for me.
Statement
Serial No Date of entrustment of goods Name and Quantity of each of the goods (in metric weight) No. of items entrusted Value of each of the goods If covered by any invoice or patti, the invoice No. or patti No. and date Remarks 1 2 3 4 5 6 7
Declaration
I We hereby declare that to the best of my our knowledge and belief, the information furnished in the above statement is true and correct.
Place
Signature of the Principal
Date:
Address:
APPENDIX A6 STATEMENT OF MONTHLY RETURN
FORM
(See rule 17-F)
FORM A6
STATEMENT OF MONTHLY RETURN
(See rule 17-F)
To
The Deputy Commercial Tax Officer.
I, son of working as in the Department of Government furnish herewith statements of total and taxable turnover in respect of the sales effected by the Department for the month of
1. Name of the Officer of the Department
2. Designation of the Officer.
3. Name of the Department
4. Address of the Office.
5. Particulars of payment Rs.
a) Total tax payable
b) Total tax paid
i) Cheque DD particulars
Number Date
BankBranch
ii) Cash (Receeipt number if paid)
Receipt No..Date..
iii) Challan particulars
Number..Date .. Name of Treasury....
c) Balance payable, if any
(a)-(b)
STATEMENT OF COMMODITY WISE TAX AND TURNOVER DETAILS NO.OF COMMODITIES FOR WHICH PARTICULARS ARE GIVEN
Commodity Total Turnover Exempted turnover Net turnover Total tax due Amount of tax collected Tax provisionally paid Balance due Particulars of payment of balance due Description Code 1 2 3 4 5 6 7 8 9 10
Amount Rs
Cheque/D.D.
No.& Date
Challan No.
and Date
Treasury
Grand Total
DECLARATION
I. ............Son Daughter Wife of .... declare that, to the best of my knowledge and belief, the information furnished in the above statement is true and complete.
Place;
Signature
Date:
Name (in block letters) Status and Relationship to the dealer
APPENDIX A7 FORM A7
FORM-
(See rule 17-H)
FORM- A7
(See rule 17-H)
To
The Deputy Commercial Tax Officer.
I, .Son Daughter Wife of on behalf of the dealer carrying on business known as (Dealer name Firm name) furnish herewith the statement showing the amounts received due to price variation during the year commencing from and ending on and give the following connected particulars
1. Registration Certificate Number:
APGST
CST.
Address of principal place of business:
5. Particulars of Payment
a) Total Tax payable
b) Total tax paid
i) Cheque DD particulars
Number
Date
Bank Branch
ii) Cash (Receipt number if paid)
Receipt No
Date
Challan particulars
Number Date
Name of Treasury
c) Balance payable, if any
(a)-(b)
STATEMENT OF COMMODITY WISE TAX AND TURNOVER DETAILS NO.OF COMMODITIES FOR WHICH PARTICULARS ARE GIVEN
Commodity Total Turnover Exempted turnover Net turnover Total tax due Amount of tax collected Tax provisionally paid Balance due Particulars of payment of balance due Description Code 1 2 3 4 5 6 7 8 9 10
Amount Rs
Cheque/D.D.
No.& Date
Challan No.
and Date
Treasury
Grand Total
DECLARATION
I. Son Daughter Wife of declare that, to the best of my knowledge and belief the information furnished in the above statement is true and complete.
Place:
Signature
Date:
Name (in block letters) Status and Relationship to the dealer
APPENDIX A8 FORM A8
FORM-
(See Rule 56-A)
FORM - A8
(See Rule 56-A)
Statement showing the particulars of the documents delivered against payment
Sl. No Date of payment Amount paid Person to whom documents are delivered R.R/L.R. number and date In case of :L.R name and address of transport Company (Destination) In case of R.R the name of the railway Station (Destination) Particulars of consignor with address Particulars of consignee with address Invoice Bill No. Date Quantiity No.of articles in RR/LR Value of invoice Bill 1 2 3 4 5 6 7 8 9 10 11 12
APPENDIX A9 RETURN OF TURNOVER AND OPTION BY THE DEALER TO PAY TAX UNDER SECTION 14C
FORM-(See Rule 15-C (1))
FORM- A9
RETURN OF TURNOVER AND OPTION BY THE DEALER TO PAY TAX UNDER SECTION 14C
(See Rule 15-C (1))
To
The Assistant Deputy Commercial Tax Officer
Circle
I,. Son Daughter Wife of on behalf of the dealer carrying business known as (dealer name firm name with R.C.No.) opt to be assessed under Section 14-C and furnish herewith the statement of the total turnover for the said business during the year commencing from and ending on and give the following connected particulars.
1. Registration Certificate Number :
APGST
CST
2. Address of principal place of business: ...
3. Particulars of payment:
a) Total tax payable:
b) Total tax paid
i) DD particulars:
Number :
Date:
Bank. Branch
ii) Cash (Receipt No. if paid) :
Receipt No.
Date:
iii) Challan particulars
Number:
Date:
Name of Treasury
c) Balance payable if any:
(a)
(b)
4. Tax paid by the dealer for the previous year:
STATEMENT OF COMMODITY WISE TURNOVER DETAILS.
No.of commodities for which particulars are given:
Commodity/Description Code Total Turnover
DECLARATION
I/We .. Son Daughter Wife of.. declare to the best of my our knowledge and belief, the information furnished in the above statement is true and complete.
Place:
Date:
Signature
Status & Relationship to the dealer
TO BE FILED BY THE ASSESSING AUTHORITY
Received on Signature of Assessing Authority
Designation
Date
FORM AA9
PART-A
Return of turnover to be filed by dealers under Section 14-E
See Rule 15-D(1)
To
The Assistant/Deputy Commerical Tax Officer,
Circle
I, .Son/Daughter/Wife of on behalf of the dealer carrying business known as . (dealer name/firm name with R.C.No.) opt to be assessed under Section 14-E and furnish herewith the statement of the total turnover and tax due thereon under the Act as assessed by me for the said business during the year commencing from and ending on and give the following connected particulars.
1. Registration Certificate Number:
APGST
CST
2. Address of principal place of business: ...
3. Particular of payment :
a. Total tax payable :
b. Total tax paid :
(i) DD particulars :
Number :
Date :
Bank :
Branch :
(ii) Cash Receipt No. if paid :
Date :
(iii) Challan particulars :
Number :
Date :
Name of Treasury :
(c) Balance payable if any :
(a)
(b)
4. Tax paid by the dealer for the previous year :
STATEMENT OF COMMODITY WISE TURNOVER DETAILS
No.of commodities for which particulars are given :
Sl.No. Commodity Description Code Total Turnover Exempted Turnover Net Turnover Rate of Tax Tax due to be paid 1 2 3 4 5 6 7 8
DECLARATION
I/we. Son/Daughter/Wife of declare to the best of my/our knowledge and belief that the information furnished in the above statement is true and complete.
Place :
Signature
Date :
Status & Relationship to the dealer
FORM AA9
PART-B
Acknowledgement cum Demand Notice/Refund Order
APGST Rc. No. :
Year
Date of receipt of return
Name of the dealer
(a) The following enclosures are not received (strike out whatever is received)
Proof of Payment of tax
E Return
C Form utilisation Statement
Way Bill utilisation Statement
G-Form utilisation Statement
F-Form utilisation Statement
Others (specify)
(b)Provisional Determination of Turnover and tax
Commodity Total turnover Exempted turnover Net Turnover of different commodities Rate of tax Tax due Tax paid Balance to be paid or refunded
Place :
Date :
Signature of the Assessing authority/or designated authority Circle Unit
APPENDIX A10 FORM-A10
FORM-
(See Rule-15A(1))
FORM -A10
RETURN OF ANNUAL TURNOVER
(See Rule-15A(1))
To
The Deputy Commercial Tax Officer
I,.. Son Daughter wife of on behalf of the dealer carrying business known as (Dealer name Firm name) furnish herewith the statement of the total and net turnover for the said business during the year commencing from and ending on and give the following connected particulars.
1. Registration Certificate Number :
APGST
CST
2. Address of principal place of business:
3. Particulars of paymnet:
a) Total tax payable
b) Deduct
i) adjustment of refund of tax C. Notice No. Date
ii) Amount of rebate of tax as per Form F/F1/as enclosed to this form.
c) Net tax payable
(a)
(b)
d) Total tax paid
i) DD particulars
Number:
Date
Bank
Branch
ii) Cash (Receipt No.):
if paid
Receipt No.
Date
iii) Challan particulars:
Number:
Date
Name of Treasury :
e) Balance payable if any :
STATEMENT OF TOTAL AND NET TURNOVER OF THE BUSINESS COMMODITY WISE TAX AND TURNOVER DETAILS:
No. OF COMMODITIES FOR WHICH PARTICULARS ARE GIVEN:
Commodity Description Code Total Turnover Turnover on which exemption is claimed Net turnover Rate of Tax Tax 1 2 3 4 5 6 7
T.O. under Section 5,6 & 6A Sales Purchasers
T.O. under 5-E
T.O.under 5-C
T.O.under 5-F
T.O. under 5-G
Total
DECLARATION
I, We Son Daughter Wife of declare to the best of my our knowledge and belief, the information furnished in the above statement is true and complete.
Place:
Signature
Date
Status and relationship to the dealer
ANNEXURE 1
Statement showing the details of usage of Way Bills
S.No No. of the Way Bill Name & Address of the Dealer to whom issued Date of issue No. & dt. Of invoice Value of Goods
ANNEXURE - 2
Statement of showing the details of usage of C-Forms
S.No No.of the C-Form Name & Address of the Dealer to whom issued Date of issue No. & dt. of invoice Value of Goods purchased
ANNEXURE - 3
Statement of showing the details of usuage of H-Forms
S.No No.of the H-form Name & Address of the dealer to whom issued Date of issue No. & dt. of invoice Value of Goods
ANNEXURE - 4
Statement showing the details of usage of G.Forms
S.No No.of the G-form Name & Address of the dealer to whom issued Date of issue No. & dt of issue Value of Goods purchased
ANNEXURE - 5
Statement showing the details of usage of F-Forms
S.No No.of the F-Forms Name & Address of the Dealer to whom issued Date of issue No. & Dt. of invoice Value of Goods
APPENDIX B NOTICE OF PROVISIONAL ASSESSMENT AND DEMAND FOR PAYMENT OF TAX OR TAXES
FORM-
(See rule 13)
FORM - B
NOTICE OF PROVISIONAL ASSESSMENT AND DEMAND FOR PAYMENT OF TAX OR TAXES
(See rule 13)
To
(Dealer).Assessment No.
Take notice that you have been provisionally assessed, under the Andhra Pradesh General Sales Tax Act, 1957, to a tax of Rs. (Rupees (in words) only) for the year ending the tax shall be paid in monthly instalments of Rs. (Rupees (in words) only each month. The tax for the months receding the date of the notice shall be paid (within thirty days) from the date of service of this notice. The tax... for the current month shall be paid (within thirty days) from the date of service of this notice or before the 10th day of the next month whichever is later and the tax for each of the remaining months before the 10th day of the succeeding month, by cheque demand draft in favour of the undersigned or by cash to the under signed or by remittance into the Government Treasury at failing which the amounts will be recovered as if they were arrears of land revenue and you will also be liable to interest as provided in section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
Turnover and total tax payable as determined by the assessing authority in respect of :
Commodity Code Description of goods Rate of tax Gross turnover Exempted turnover Net turnover Tax 1 2 3 4 5 6 7 (a) (b)
Place:
Assessing Authority
Date:
NOTICE OF PROVISIONAL ASSESSMENT AND DEMAND
FORM - BB
(See rule 14)
To
Dealer/Casual Trader. Assessment Number. Take notice that you have been provisionally assessed under the Andhra Pradesh General Sales Tax, Act, 1957 to a tax of Rs.. (Rupee (in words) ..only), for the period from .. to.. The tax shall be paid within ..days from the date of service of this notice by cheque (demand draft) in favour of the undersigned or by cash to the undersigned or by remittance into the Government Treasury at failing which the amount will be recovered as if it were an arrear of land revenue and you will be liable to interestas provided in section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
Turnover and total tax payable as determined by the assessing authority in respect of :
Commodity Code Description of goods Rate of tax Gross turnover (a) Exempted turnover (b) Net turnover Tax 1 2 3 4 5 6 7 (a) (b) (a) (b)
Place:
Assessing Authority
Date:
NOTICE OF PROVISIONAL ANNUAL DEMAND
FORM B1
See rules 15, 17-H
To,
(Dealer)
Take notice that on the basis of the return in Form A1/Form A-7 furnished by you for the year ending 19 you are liable under the Andhra Pradesh General Sales Tax Act, 1957 (Andhra Pradesh Act VI of 1957), to pay tax. of Rs. (Rupees (in words) only) for the year and that after deducting the total amount of the monthly payments made by you towards the tax... for the year, in response to the notice of provisional assessment and demand notice No. dated and the further tax... paid along with the return you have still to pay a (further) sum of Rs.. (Rupees (in words) only). This amount shall be paid (within thirty days) from the date of service of this notice - by cheque (demand draft) in favour of the undersigned; or by cash to the undersigned or by remittance into the Government Treasury at tax falling which the amounts will be recovered as if it were an arrear of land revenue and you will be liable to interest as provided in section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
The above demand is only provisional and any further amount to be paid by you or any refund to be made to you will be communicated after final assessment.
Turnover and total tax payable as determined by the assessing authority in respect of :-
Commodity Code Description of goods Rate of tax Gross turnover Exempted turnover (b) Net turnover Tax 1 2 3 4 5 6 7 (a) (b)
Place:
Assesseing Authority
Date:
NOTICE OF PROVISIONAL MONTHLY ASSESSMENT AND DEMAND
FORM B2
(See Rule 17)
To
(Dealer). Assessment No.
Take notice that you have been provisionally assessed under the Andhra Pradesh General Sales Tax Act, 1957, to a *tax....of Rs. (Rupees (in words) only) for the month of and (that month those months) after deducting the payment(s) already made by you towards the tax... for (that month those months) you have to pay a (further) sum of Rs. (Rupees (in words) only). This balance of tax... shall be paid (within thirty days) from the date of service of this notice- by cheque demand draft in favour of the undersigned; or by remittance into the Government Treasury at failing which the amount will be recovered as if it were an arrear of land revenue and you will aslo be liable to interest as provided in section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
Turnover and total tax payable as determined by the assessing authority in respect of:
Commodity Code Description of goods Rate of tax Gross turnover Exempted turnover Net turnover Tax 1 2 3 4 5 6 7 (a) (b)
Place:
Assessing Authority
Date:
NOTICE OF FINAL ANNUAL ASSESSMENT AND DEMAND
FORM B3
(See rules 15,17 and 50)
To,
(Dealer)...........................Assessment No.
Take notice that you have been finally assessed under the Andhra Pradesh General Sales Tax Act, 1957, to a tax..... of Rs. (Rupees (in words) only), for the year ending and that after deducting the monthly payment (s) already made by you towards the tax.... for that year, you have to pay a (further ) sum of Rs. ............ (Rupees (in words) only). This balance of tax.... shall be paid (within thirty days) from the date of service of this notice- xxx by xxx cheque demand draft) in favour of undersigned; or by cash to the undersigned or by remittance into the Government Treasury at xxx failing which the amount will be recovered as if it were an arrear of land revenue and you will also be liable to interest as provided in section 16 of the Andhra pradesh General Sales Tax Act, 1957.
Turnover as determined by the assessing authority in respect of - Turnover and total tax payable as determined by the assessing authority in respect of:
Commodity Code Description of goods Rate of tax Gross turnover (a)Exempted turnover (b) Net turnover Tax 1 2 3 4 5 6 7 (a) (b) (a) (b)
Place:
Assessing Authority
Date
NOTICE OF FINAL ANNUAL ASSESSMENT AND DEMAND
FORM B4
(See ru1e 14)
To
Dealer Casual Trader ................................ Assessment Number Take notice that you have been finally assessed under the Andhra pradesh General Sales Tax Act, 1957, to a 2 tax.... of Rs. (Rupees (in words) only) for the period from to The *tax... shall be paid within days from the date of service of this notice *xxx or by cheque in favour of the undersigned; *by cash to the undersigned or by remittance into the Government Treasury at..... xxx failing which the amount will be recovered as if it were an arrear of land revenue and you will also be liable to (interest) as provided in section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
Commodity Code Description of goods Rate of tax Gross turnover (a)Exempted turnover (b) Net turnover Tax 1 2 3 4 5 6 7 (a) (b) (a) (b)
Place:
Assessing Authority
Date:
FORM B5
(See Section 30-C)
NOTICE OF DEMAND OF FORFEITURE PENALTY UNDER SECTION 30-C OF THE ANDHRA PRADESH GENERAL SALES TAX ACT, 1957
To
Dealer
Assessment No.
Registration No.
Take notice that you have collected a sum of Rs. ............................./(in words .............. by way of tax, which is not payable which is collected in contravention of the provision of Section 30 B of the APGST Act, which has been forfeited to the State Government under Section 30 C of the APGST Act. This amount shall be paid within (thirty days) from the date of service of this notice .................by (cheque) (demand draft) in favour of the undersigned; or by remittance into the Government Treasury at xx failing which the amount will be recovered as if it were an arrear of land revenue and you will also be liable to (interest) as provided in Section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
Seal:
Place:
Signature:
Designation:
FORM B6
(See Section 30-C)
NOTICE OF DEMAND OF PENALTY UNDER SECTION 30-C OF THE ANDHRA PRADESH GENERAL SALES TAX ACT, 1957
To
Assessment No.
Dealer
Registration No.
Take notice that you have collected a sum of Rs. ............................. (in words ..............) by way of tax, which is not payable which isin excess of the tax payable under the APGST Act which is collected in contravention of the provisions of Section 30-B of the APGST Act. A penalty of Rs..... (in words)........has been levied on you under Section 30-C of the APGST Act. This amount shall be paid within (thirty days) from the date of service of this notice .................by (cheque) demand draft) in favour of the undersigned; or by remittance into the Government Treasury at *xx failing which the amount will be recovered as if it were an arrear of land revenue and you will also be liable to (interest) as provided in Section 16 of the Andhra Pradesh General Sales Tax Act, 1957.
Seal:
Place:
Signature
Designation
NOTICE OF PROVISIONAL ASSESSMENT AND DEMAND FOR PAYMENT OF TAX
FORM B7
(See Rule 15-C (5)
To
(Dealer)
Assessment No.
Take notice that you have been provisionally asssessed, under the Andhra pradesh General Sales Tax Act, 1957 to a tax of Rs. .............. (Rupees (in words) ............... only) for the year ending ............. the tax shall be paid in .......... monthly .......... instalments of Rs........... (Rupees (in words) ............ only) each month. The tax for the months preceding the date of the notice shall be paid (within thirty ............. days) from the date of service of this notice. The tax for the current month shall be paid (within thirty ..... days) from the date of service of this notice or before the 10th day of the next month whichever is later and the tax for each of the remaining months before the 10th day of the succeeding month, by demand draft in favour of the undersigned or by cash to the undersinged or by remittance into the Government Treasury at ........ failing which the amounts will be recovered as if they were arrears of land revenue and you will also be liable to interest as provided in Section 16 of the Andhra Pradesh General Sales Tax Act, 1957 Turnover and total tax payable as determined by the assessing authority in respect of :
Commodity Code Description of goods Turnover Tax 1 2 3 4
APPENDIX C NOTICE OF ANNUAL ASSESSMENT AND REFUND ORDER
FORM-
(See rules 15 and 17)
FORM - C
NOTICE OF ANNUAL ASSESSMENT AND REFUND ORDER
(See rules 15 and 17)
To
(Dealer)
Take notice that you have been finally assessed under the Andhra Pradesh General Sales Tax Act, 1957, to a *tax.... of Rs. ..........(Rupees (in words).................. only), for the year ending .............. The total amount of *tax... paid by you already is Rs. ................ (Rupees (in words) ............ only) that is Rs. ....... In excess of the (tax) due.
2. Out of the above excess a sum of Rs. ............... will be adjusted towards tax.... due from you for the period.
3. The claim for the amount of refund due shall be made in *Form XXIII. No such claim made after the lapse of three years from the date of this notice will be allowed.
A refund order for the amount of Rs. ................ is enclosed. You should apply to the Government Treasury at ....................................(for the refund of the sum) .........within three months from the date of issue of this notice failing which the amount will lapse to the Government.
Turnover and total tax payable as determined by the assessing authority in respect of:
Commodity Code Description of goods Rate of tax Gross turnover (a)Exempted turnover (b) Net turnover Tax 1 2 3 4 5 6 7 (a) (b) (a) (b)
Place:
Assessing Authority
Date :
APPENDIX D APPLICATION FOR REGISTRATION AS A DEALER UNDER SECTION 12 OF THE ANDHRA PRADESH GENERAL SALES TAX ACT, 1957
FORM-
(See Rules 28 and 29)
FORM - D
APPLICATION FOR REGISTRATION AS A DEALER UNDER SECTION 12 OF THE ANDHRA PRADESH GENERAL SALES TAX ACT, 1957
(See Rules 28 and 29)
To
The Assistant Deputy Commercial Tax Officer.
Division Circle Unit
1.____________________________________________________________________________________
(Name of the applicant)
Carrying on the proprietory business known as
_____________________________________________________________________________________
(Name of proprietory)
hereby apply for registering me under section 12 of the Andhra Pradesh General Sales Tax Act, 1957
OR___________________________________________________________________________
(Name of the applicant)
the_______________________________ of the _________________________________
(Status of applicant in the firm).(Status of firm)
Carrying on the business known as
______________________________________________________________________________________
(Name of the Business)
hereby apply for registering, the said ______________________________________________________. (Status of firm)
under section 12 of the Andhra Pradesh General Sales Tax Act,1957. Status of applicant in firm may be
1. Partner
2. Managing Director
3. Secretary
4. Principal Officer
5. Trustee
6. Any other status. Status of firm may be
1. Partnership
2. Private Ltd
3. Public Ltd
4. Society
5. Trust
6. Club
7. Association
8. Govt. company
9. Hindu Undivided Family
10. Works contract
11. Hotels
The particulars of the above business are given below:
1. Name and full postal address of the principal place of business with the particulars of building, name and number, ward name and number, road name, street name etc.
Name: ................................
Address: .............................
Building Name ........................
Building Number...................
Ward Name.............................
Ward Number.............
Street Road...........................
Village Town..........................
STATE......................
District..............................
Pincode .............................
2. Name and full postal address of all the other places of business in the State with particulars of building, name and number, ward name and number, road name, street etc., of each place of business (if the space in this column is found to be insufficient additional sheets may be used and duly signed)
Name: ................................
Address: .............................
Building Name ........................
Building Number...................
Ward Name.............................
Ward Number.............
Street Road...........................
Village Town..........................
STATE......................
District..............................
Pincode ..............................
Page number (s) of additional sheet (s)used................................
3. a) Name and full address of all the other places of business outside the State with full details as required under column 2. (Attach additional sheets if required).
Name:
Address:..................................
Building Name: ...........................
Building Number...................
Ward Name : .............................
Ward Number ...........
Street/Road: .............................
Village/Town. ............................
STATE..............
District. ................................
Pincode ..................................
Page number (s) of additional sheet (s) used...................................................
b) Name and full address of registered office of business, if situated outside the State of A.P. along with Registration Certificate number.
Name:
Address:..................................
Building Name: ...........................
Building Number
Ward Name : .............................
Ward Number : .............................
Street/Road: .............................
Village/Town. ............................
STATE..............
District. ................................
Pincode .................................
Page number (s) of additional sheet(s) used. ............................................
4. Complete list of godowns in which the goods relating to the business are stored and address of every such godown (Attach additional sheets in the given format, if required).
Name:
Address:..................................
Building Name: ..........................
Building Number : .............................
Ward Name : ..............................
Ward Number
Street/Road: .............................
Village/Town. ............................
State...............
District. ................................
Pincode ..................................
5. Description of all classes of goods either bought, sold, manufactured, supplied, distributed etc., by the dealer (Attach additional sheets if required
Commodity description Code. Commodity description Code
1...6
2...7
3...8
4...9
5...10
Page number (s) of additional sheet (s) used. ......................................
Date ........... Month .............. Year ...........
6. Date of commencement of business
7. The language in which the Accounts are kept and maintained
8. The accounting year followed by the dealer for the purpose of Income Tax Act
From .................. To ................
(State Month or Festival)
9. Name (s) and address (es) of the proprietors, partners, members, all persons having any interest in the business (Additional sheet with the following columns shall be used, if necessary)
Page number(s) of additional sheet (s) used. ........................................
a) Serial number ......................................................................
b) Name in full of the person . .............................................................
c) Name of father of the person ...........................................................
d) Age of the person .....................................................................
e) Permanent address of the person .......................................................
f) Present postal address of the person..................................................
g) Extent of interest of the person in the business .......................................
h) Signature of the person ...................................................................
i)Name, address and signature of witness attesting signature and identifying the persons (The identification should be by 2 dealers who are registered under the Act).
(a) Partners names & Signature
S.No. Name Signature S.No. S.No. Name Signature 1. 1. 2. 2. 3. 3. 4. 4. 5. 5. 6. 6. 7. 7. 8. 8. 9. 9. 10. 10.
Witnesses (Registered dealer)
S.No. Name and Address S.No R.C.Number Signature 1. 1. 2. 2.
10. Particulars of other interests, if any, in other business concerns or other concerns, such as shares and stocks, investment in chitfunds, securities, defence, certificates, National Savings Certificates, Central and State loans including those floated by Public Undertakings, deposits including Bank accounts and movable and immovable operatives of the properties, parents, members in the business both in State and other States (Please append a list containing these particulars, in respect of each member).
Page number (s) of additional sheet (s) used...............................
11. Particulars of registration certificate if any, held by the dealer, before the submission of this application under the General Sales Tax Act, with the name of the office from where the certificate has been obtained with number and date of certificate.
Date of issue
Div..Cir..Unit No. ..DDMMYY
12. Particulars of Central Sales Tax Registration certificate, if any, held by the dealer with the name of the office, where such certificate has been obtained with number and date of certificate.
Date of issue
Div..Cir..Unit No. ..DDMMYY
13. General nature of business: (Tick whichever is applicable)
1. Wholesale
2. Retail
3. Manufacturing
4. Agency
5. Distribution
6. Stockist
7. Leasing company
8. Hotel
9. Works contract
10. If any other, specify
14. Details of goods ordinarily purchased by the dealer for (Attach additional sheets if required).
a) Use as raw materials in the manufacture of goods for sale
Commodity description Code....Commodity description Code
1..............3
2..............4
Page number (s) of additional sheet (s) used ............................
b) Sale in the course of inter State trade or commerce
Commodity description Code....Commodity description Code
1..............3
2..............4
Page number (s) of additional sheet (s) used................................
c) Export outside the State.
Commodity description Code....Commodity description Code
1..............3
2..............4
Page number(s) of additional sheet (s) used...............................
d) Despatch outside the State
Commodity description Code....Commodity description Code
1..............3
2..............4
Page number (s) of additional sheet (s) used
15. Details of goods, if any, imported into the State by the dealer from foreign countries or from other States in India.
Commodity description Code....Commodity description Code
1..............3
2..............4
Page number (s) of additional sheet (s) used . ..............................
16. Name and address of the Chambers of Commerce, Trade Association etc., of which the dealer is a member (Attach additional Sheets, if required)
Page number (s) of additional sheet (s) used. ...............................
17. The total turnover of the year preceding to which the application is submitted ______________________________________________
18. Actual turnover of the year upto date of submission of the application _______________________________________________
19. The estimated total turnover for the year in which application is submitted _______________________________________________
20. Amount of registration fee paid with particulars of Chelan number and date, cheque number and date, name of treasury, bank etc.,
DECLARATION
I, ...........................................son daughter wife of ..................................... hereby declare that to the best of my knowledge and belief the information in this application given above is true and correct.
Place: Name, address and signature of the person signing with the status and relationship to the dealer. (Here state whether proprietor, manager, director, partner etc.,) Date:
(FOR OFFICIAL USE BY THE REGISTERING AUTHORITY)
1. Date of receipt of application ______________________________
2. Nature of order passed by the Registering Authority in the application: ______________________________
3. Date on which, the place at which and the officer before whom the applicant is called for verification of accounts:
Date:
Place:
4. The date by which the registration certificate is ready:
5. Registration Certificate number and date of issue
Div..Cir..Unit No. ..DDMMYY
6. Old number (if any) in red ink
Div..Cir..Unit No. ..DDMMYY
7. No. of branches :
8. No. of godowns :
9. No. of partners :
10. No. of commodities:
11. General category of business (See list of codes supplied:)
FORM D1
SIGNATURE OF THE REGISTERING AUTHORITY
Certificate of Registration See rules 28 and 29
No:
This is to certify that (*)___________________________ whose principal place of business is situated at has been registered as a dealer at________________ under section 12 (1) (2) of the Andhra Pradesh General Sales Tax Act, 1957.
2. The Dealer s year for the purpose of accounts runs from ________________ day of_________ to the__________day of The dealer has no additional place of business has additional place (s) of business as stated below:
The dealer stores goods at the following places
(1)
(2)
(3)
5. The dealers shall maintain a correct and true account of (a) the quantities of the goods of each description received by him them and the purchase price thereof, (b) the names and addresses of persons from whom he they received the same, (c) the quantities of each of the goods sold by him them with the amount for which it was sold and the names and addresses of persons to whom it was sold.
6. This certificate is valid from _____________until cancelled and shall be exhibited at conspicuous place, at the principal place of business of the dealer.
Provided that the certificate of registration issued to dealers in motor spirit shall be valid only so long as the place of business of the dealer is licenced under the Indian Petroleum Rules, 1937.
Signed
Assistant Commercial Tax Officer
Date (seal)
Strike out whichever is not applicable.
Here enter the name and style under which the business is carried on Here enter the name of the above for which the registration certificate is issued
FORM D2
CERTIFICATE OF DEEMED ASSESSMENT
(See Rule 15-C (2)
To
________________________________
Regn. No.
(Dealer's name & Address)
Ref:
The receipt of return in Form A 9 for the year 19 ................ is hereby acknowledged and your assessment is deemed to have been completed under sub section (6) of Section 14-C of the Act.
Place:
Assessing Authority
Date:
FORM D3
CANCELLATION REOPENING OF DEEMED ASSESSMENT
(See Rule 15-C (4)
To
___________________________
Regn. No
(Dealer's name & Address)
Ref: Your return in Form A-9 submitted on dt......
In exercise of the powers conferred on me under sub section (7) of Section 14 C and the relevant rules, I hereby cancel the deemed assessment for the year .................and take up assessment of your total turnover under Section 14 of the APGST Act as the return filed by your appears to be incorrect or incomplete.
Place:
Commercial Tax Officer
Date:
APPENDIX E RETURN OF EXEMPTION CLAIMED
FORM-
(See Rule 19-A)
FORM - E
RETURN OF EXEMPTION CLAIMED
(See Rule 19-A)
To,
The Deputy Commercial Tax Officer.
I,.. Son Daughter Wife of, ..on
behalf of the dealer carrying on business known as ,.. furnish herewith the statement showing the details of the transactions for the said business during the month year of ...................which are not liable to tax give the following connected particulars:
(1) Name and address of the Manager of the business............
(2) Status or relationship of the person who signs this return ..................................... (Manager Partner Proprietor etc)
(3) Name and address of the principal place of business with particulars of registration :
Name ...........................................................
Registration Certificate No..A.P.G.S.T..C.S.T.
Address
............................................................................................................................................................................
(4) Name (s) of other places of business and the address of every such place (if space provided for is not sufficient information shall be furnished in a separate sheet and enclosed to this return)
STATEMENT-I
(Not being First sale/First Purchase)
Sl.No. Commodity Details of dealer from whom purchased Invoice/DC details Way Bill Details
Name Code Name Address RC No. Number Date Quantity Value Number Date
Total for the month where the consignment was mover in a goods vehicle.
STATEMENT-II
(Being Agency transactions)
Sl.No. Commodity Details of agent who paid tax Sale Patti/Tak Patti/ Invoice details Way Bill Details
Name Code Name Address RC No. Number Date Quantity Value Number Date
Total for the month where the consignment was mover in a goods vehicle.
STATEMENT-III
(Not being last purchase/last sale)
Sl.No. Commodity Details of agent who paid tax Sale Patti/Tak Patti/ Invoice details Way Bill Details
Name Code Name Address RC No. Number Date Quantity Value Number Date
Total for the month where the consignment was mover in a goods vehicle.
STATEMENT-IV
Sl.No. Commodity Turnover in respect of which exemption is claimed Section/Rule under which claimed Invoice/DC details Way Bill Details
Name Code Number Date Quantity Value Number Date
Total for the month If applicable
APPENDIX F Statement of claim for refund of tax paid on sales or purchases of goods specified in section 6.
FORM
(See rule 27 A)
FORM F
(See rule 27 A)
Statement of claim for refund of tax paid on sales or purchases of goods specified in section 6.
To
The Assessing Authority
I We request that under the provisions of rule 27 A of the Andhra Pradesh General Sales Tax Rules, 1957, I We may be granted refund of the tax paid under the Act in respect of the goods, the particulars of which are given in the Schedule below:
1. Serial Number
2. Name and address of the dealer who paid the tax under section 6 of the Act
3. Date of sale or purchase of the goods by the dealer who paid the tax under section 6 of the Act.
4. Description of the goods
5. Month in which the sale or purchase was included in the turnover tax paid under section 6 of the Act.
6. Amount of tax paid
7. To whom paid (designation of the assessing authority).
8. Chelan number and date
9. By whom sold in the course of inter State trade or commerce
10. Date of commencement of inter State movement or the date of inter State sale.
11. Amount for which the goods were sold by the applicant.
12. Chelan number and date and place of remittance on which the tax under the Central Sales Tax was paid in respect of the goods.
13. The names and addresses of person or persons, if any, who had bought and sold the goods before they were sold to the person specified in column 9.
Place:
Date:
Signature
Status & Relationship to the dealer
FORM F1
Statement of claim for reduction of tax paid on purchases of paddy (See Rule 17-D)
To
The Assessing Authority
I We request that under the provisions of rule 17 of the Andhra Pradesh General Sales Tax Rules, 1957, I We may be granted reduction of tax paid on paddy from out of the tax payable on Rice procured out of the said paddy and sold, as per details furnished below, in respect of the purchases of paddy, the particulars of which are given below.
(1) (a) Name and address of the dealer from whom paddy is purchsed
(b) His Rc.No
(2) Bill No. and Date
(3) (a) Quantity of paddy purchased and its value.
(b) Quantity of rice obtained out of the quantity mentioned in item (a)
(c) Quantity of rice sold out of the quantity mentioned in item (b)
(d) Amount of tax paid on item (c) above with Chelan No./ReceiptNo./Cheque/Draft and date of payment
(4) Amount of tax paid on the paddy referred to in item 3 (a)
(5) (a) Month in which the selling dealer paid tax on the paddy referred to in item 3 (a)
(b) Particulars of the assessing authority to whom tax was paid
(c) Challan No./Receipt No./2 Cheque No. and date of payment.
Place:
Date:
Signature
Status and Relationship to the dealer
FORM F2
Statement of claim for deduction of turnover of goods in the Sixth Schedule on which tax has been levied paid at the immediately preceding point of sale
To
The Assessing Authority,
I We request that under the provisions of rule 17 G of the Andhra Pradesh General Sales Tax Rules, 1957. I We may be granted deduction of the turnover of country liquor all liquors other than country liquor purchased from dealers, holding wholesale licence under rule 23 of the Andhra Pradesh Foreign Liquor and Indian Liquor Rules, 1970 on which tax has been paid at the rates mentioned in the Sixth Schedule to the Act and sold as per details furnished below in respect of the purchases of country liquor all liquors other than country liquor, the particulars of which are given below:
(1) (a) Name and address of the dealer from whom country liquor all liquors other than country liquor is purchased
(b) R.C.No.
(c) Wholesale licence number under A.P.F.L. & I.L. Rules. 1970
(2) Bill No. and Date
(3) (a) Quantity of country liquor all liquors other than country liquor purchased and its value
(b) The rate (s) at which tax is paid on the above value and the amount of tax paid
(4) (a) Quantity of country liquor all liquors other than country liquor sold and its value
(b) The rate (s) at which tax is payable on the above value
(c) Month in which tax is payable on the above value
(d) Particulars of assessing authority to whom tax was paid
(4) Summary transactions of the months ending are as under
Description Commodity of goods Rate of code Quantity tax Value
Opening Stock
Purchases
Total
Sales
Closing stock
Place:
Date:
Signature
Status & Relationship to the Dealer
APPENDIX G FORM G
FORM-
(See rule 30-B)
APPENDIX G1 FORM
FORM
(with effect from 21-1-1989)
(See Rule 30A)
FORM-G1
(with effect from 21-1-1989)
(See Rule 30A)
APPLICATION FOR REGISTRATION AS MANUFACTURER UNDER SECTION 5-B OF THE A.P.G.S.T ACT.
To
The Assessing Officer,
................................. (place)
I,........................................................................................................................................ on behalf of ........................................................
(hereby state the name and style of the manufacturing concern), resident at .................................(place) in the district of......hereby apply for a certificate of registration as manufacturer under Section 5-B of the Andhra Pradesh General Sales Tax Act, 1957.
The particulars of the business are given below:
1. Name and full Postal address of the principal place of business with particulars of building, name, number, ward name, road name, street name etc.
2. Name and full postal address of the factory, place of the manufacturing concern
3. Registration certificate No. under A.P.G.S.S.T. Act.
4. Registration certificate No. under the C.S.T. Act
5. Particulars of other Licences/Registration certificates issued by:
1. Industrial Licence No. issued by Govt. of India
or
2. D.G.T.D. Registration Number
3. Permanent Small Scale Industries Registration No. issued by
Industries Department by General Manager. (Copy of certificate enclosed).
6. I propose to purchase on and from District Industries Centre, the
following raw materials component parts, sub-assembly parts, intermediate parts, packing materials and any other goods notified by Government under Clause (b) of Section 5-B(1) for use in the manufacture or processing of any goods
1. Description of goods proposed to be manufactured. Code No.of the Commodity
2. Description of raw material component parts, sub-assembly parts, intermediate parts, packing material and any other goods notified by Government under Clause (b) of Section 5-B(1)
(a) RAW MATERIALS
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
(b) Component parts, sub-assembly parts, intermediate parts.
Sl No. Description of goods Code No. 1. 2. 3. 4. 5 6. 7 8 9. 10.
(c) Packing materials:
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
(d) Other goods notified by Government
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
I shall intimate addition or deletion, if any, to the assessing authority before purchase of the materials mentioned above at the concessional rate of tax
I shall abide by such rules and conditions as may be prescribed from time to time I, ....................
..............................,Son Daughter Wife................................................................of hereby declare that to the best of my knowledge and belief the information in this application given above is true and correct.
Name
Date:
Signature and status of the person singing the application
APPENDIX G2 FORM
FORM
FORM-G2
CERTIFICATE OF REGISTRATION AS MANUFACTURER UNDER SECTION 5B OF THE A.P.GENERAL SALES TAX ACT
Registration No
Date:
This is to certify that Sri..........................................
................................................................................................... (Name and Style of the business) .........
................................................................................whose principal place of business is situated at .............
................................... (place) ......................... and who has been registered as dealer under section 12 of the Andhra Pradesh General Sales Tax Act. ..............................and whose place of manufacture is situated at.............................. in the district of ..................................... has been registered ....................under section 5B of the A.P.G.S.T. ACt, subject to the following conditions prescribed and the rules framed thereunder from time to time.
CONDITIONS :- The manufacturer shall use/consume the raw materials, component parts, sub-assembly parts, intermediate parts, packing materials and any other goods notified by Government under Clause (b) of Section 5B(1) noted below in the manufacture or processing of goods noted above.
(a) Raw materials
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
(b) Component parts, sub assembly parts and intermediate parts:
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
(c) Packing materials:
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7 8 9. 10.
(d) Other goods notified by Government:
Sl No. Description of goods Code No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
2. He shall purchase the items noted above from a dealer who is liable to pay tax under the A.P.G.S.T. Act.
3. This certificate shall not be sold or transferred.
4. This certificate is valid from ..................................
(date).
Place:
Date:
Signature
Assessing Officer
APPENDIX H FORM
FORM
(Register of Declarations) : FORM H
See rule 30 A(1) (e)
FORM H
(Register of Declarations) : FORM H)
See rule 30 A(1) (e)
Receipts Issues
Date of receipt Authority from whom received Book No Sl.No from ... to.. Date of issue Book No Sl. No Folio No.of Register Remarks 1 2 3 4 5 6 7 8 9
APPENDIX I FORM
FORM
See rule 6-A (1)
FORM I
See rule 6-A (1)
Form of Declaration for jaggery Dealers (in Triplicate)
Book No.
Sl.No
1. Name and address of the office of the issue
2. Name and address of the dealer issuing the declaration
3. Registration No.of the declarant and the name and address of the assessing authority.
4. Name and address of the purchasing dealer
5. Registration No. of the purchasing dealer and the name and address of the assessing authority
6. Quantity and value of the goods under sale
7. Bill No. and date
I hereby declare that the tax on the turnover covered by sale bill No. noted in Col. (7) of this declaration has been paid or is liable to be paid by me or has been exempted or is eligible to be exempted from tax at my hand by virtue of declaration in Form issued to me by R.C. No................... a registered dealer on rolls of ......................... Assistant Commercial Tax Officer Deputy Commercial Tax Officer Commercial Tax Officer from whom jaggery as purchased by me.
Signature of the purchasing dealer
Signature of the Declarant
APPENDIX J Register of Declaration Forms
FORM
(See rule 6 A 9 (5)
FORM J
(See rule 6 A 9 (5)
Register of Declaration Forms
Receipts Issues
Date of receipt Authority from whom received Book No Sl.No from ... to.. Date of issue Book No Sl. No Folio No. of Register Remarks
APPENDIX K Register of Declaration Forms received
FORM
(See Rule 6-A (6))
FORM K
(See Rule 6-A (6))
Register of Declaration Forms received
Sl No. Details of the declaration From whom received Details of goods purchased Remarks No. and date Office of issue
APPENDIX L FORM
FORM
(See Rule 6 B)
FORM L
(See Rule 6 B)
Application for permission for Composition of Tax Payable by a Dealer.
To
The Assistant Commercial Tax Officer/
Dy. Commercial Tax Officer/Commercial Tax Officer
I, .............................................. being a registered dealer holding ..................... Registration Certificate No....... General Sales Tax Act, 1957 , and carrying on the business within the jurisdiction of the Assistant Commercial Tax Officer Dy. Commercial Tax Officer Commercial tax Officer ..............in the district of ............. is situated at Room Flat Shop No. .......... Name .......of .......... the building ward Locality ...........Road .........
Village ..............Post Office ............. Taluk ...........do hereby apply. For permission in Form L1 to pay the amount in lieu of tax payable by me for the year ........ in accordance with the provisions of Section 5-G read with Rule 6-G. For renewal of the permission in Form L 1 dated of which expires on .....................
Place:
Signature
Date:
Received an application in Form L from under Rule 6B of the APGST Rules, 1957.
Place:
Date:
Receiving Officer
Designation
is situated at Room/Flat/Shop No. ..... Name ....... of .......... the building .............
APPENDIX L1 FORM
FORM
(See Rule 6B)
FORM L1
(See Rule 6-B)
Permission for Composition of Tax Payable by the Dealer Whereas ......
.............................. (Dealer) ................ holder
Registration Certificate No. ............ Dated...........and carrying on the business known as ...................... in the district of ......... situated at ............has shown to my satisfaction that his turnovers during the year would relate to the works contract specified under Section 5F of Andhra Padesh General Sales Tax Act, 1957, it is hereby permitted that the said dealer be required to pay the amount at the rates specified under Section 5G.
2. The permission hereby granted is liable for cancellation if the dealer fails to pay the amount of tax within the time stipulated in any month or contravences any provision of the Act or the Rule made thereunder.
3. The dealer shall maintain true and correct accounts relating the course of business
4. Permission is valid from .................. to ..................
Place:
Date:
Signature:
Status
Date of renewal Date upto which renewed Signature & Designation of
Assessing Authority
APPENDIX M FORM
FORM
(Rule 45 (viii )
FORM M
(Rule 45 (8))
1. S.No. 2. Way Bill No. 3. Delivery Chelan No. 4. Date on which it is issued 5. Invoice No and date 6. Name and Address of the dealer to whom goods are sold or from whom goods are purchased 7. Registration No of the Dealer 8. Commodity Value
Place:
Date:
Signature
Status
APPENDIX 1 FORM 1
FORM
(See Rule 33)
FORM 1
Form of appeal under section 19
(See Rule 33)
To.....................
The Appellate Deputy Commissioner of Commercial Taxes of .............. The ............... date of ..................................... 19
1. Name (s) of appellant (s)
2. Assessment year
3. Authority passing the order or proceeding disputed.
4. Date on which the order or proceeding was communicated
5. Address to which notice may be sent to the appellant -
6. Relief claimed in appeal
(a) Turnover determined by the assessing authority
(b) if turnover is disputed -
(i) disputed turnover
(ii)tax on disputed turnover
(c) if rate of tax is disputed
(i) turnover involved
(ii) amount of tax disputed
(d) Any other relief claimed
7. Grounds of appeal, etc.
(Signed) Appellant (s).
(Signed) authorised representative, if any.
Verification
I We the ............................... appellant (s) named in the above appeal do hereby declare that what is stated therein is true to the best of my our knowledge and belief. Verified today the .......................... day of ...........19
(Signed) Appellant (s)
(Signed) Authorised representative, if any
APPENDIX 1A DECLARATION
FORM
(See Rule 33 (2) (iv)
FORM 1A
(See Rule 33 (2) (iv)
DECLARATION
To
The Appellate Deputy Commissioner
I, We, ........................................... Son Daughter Wife of
....................... appellant is) named in the appeal preferred herein as .............. (Dealer Name Firm Name), an assessee on the rolls of .............. with Registration Number .,........... hereby declare that the tax admitted to be due, or of such instalments as have been granted have been paid, for the relevant assessment year, in respect of which the appeal is preferred, the details of which are given below. I hereby declare that no arrears are due from me the above mentioned firm for the relevant year for which
appeal is preferred.
1. Total Tax paid:
a) Cheque DD particulars
Number :
Date
Bank
Branch
b) Cash (Receipt No.)if paid
Receipt No.
Date:
Number :
Date
Name of Treasury
Signature
c) Chelan particulars:
Status and relationship to the dealer
(Strike out whichever is not applicable)
APPENDIX 2 APPEAL MEMORANDUM TO THE APPELLATE TRIBUNAL
FORM
(See rule 38)
FORM 2
Form of Appeal Memorandum to the Appellate Tribunal
(See rule 38)
APPEAL MEMORANDUM TO THE APPELLATE TRIBUNAL
In the Sales Tax Appellate Tribunal, Andhra Pradesh No. of 19
Appellant(s)
Versus
Respondent
1. District in which assessment was made
2. Assessment year.
3. Authority passing the original order in dispute
4. Appellate Deputy Commissioner of Commercial Taxes passing the order under section 19 or the Deputy Commissioner or joint Commissioner  (Commercial Taxes) Legal, passing an order under section 20.)
5. Date of Communication of the order now appealed against.
6. Address to which notice may be sent to the Appellant.
7. Address to which notices may be sent to the respondent.
8. Relief claimed in appeal:
(a) Turnover determined by the assessing authority passing the assessment order disputed
(b) Turnover confirmed by ________ Appellate Deputy Commissioner of Commercial Taxes or by Deputy Commissioner or Joint Commissioner (Commercial Taxes) as the case may be.
(c) If turnover is disputed
(i) disputed turnover
(ii) tax due on the disputed turnover
(d) If rate of tax is disputed
(i) turnover involved
(ii) amount of tax
(e) Specify, if any, other relief claimed
9. Grounds of appeal, etc.
(Signed) Appellant (s)
(Signed) Authorised Representative, if any.
Verification
I/We .......... the appellant (s) do hereby declare that what is stated above is true to the best of my our knowledge and belief. Verified to day the ............................ day of.........19.
(Signed) Appellant(s)
(Signed) Authorised Representative, if any
APPENDIX 3 FORM 3
FORM
(See rule 40)
FORM 3
Revised
Petition
IN
THE HIGH COURT OF ANDHRA PRADESH AT HYDERABAD (APPELLATE SIDE)
Memdorandum of Civil Revision Petition Under section 22 (1) See rule 40
Civil Revision Petition No.
Petitioner Versus Respondent
Revision petition presented to the High Court to revise the order of the Sales Tax Appellate Tribunal.
Date and passed in
1. District in which the assessment was made.
2. Assessment year
3. The designation of the officer whose orders were appealed against before the Appellate Tribunal
4. Date of communication of the order of Appellate Tribunal
5. Finding of the Appellate Tribunal (state in serial and appropriate order the relevant findings arrived at by the Tribunal).
6. Qustions of law raised for decision by the High Court.
(Here formulate the questions of law raised concisely, etc.)
(Signed)
Petitioner(s)
(Signed authorised representative. if any Verification
I/We
......................... the petitioner (s) do hereby declare that what is stayed above is true to the best of my our knowledge and belief. Verified to day the ................... day of ........ 19
(Signed)
Petitioner(s)
(Signed) Authorised Representative, if any.
APPENDIX 4 FORM 4
FORM-
(See rule 41)
FORM 4
Appeal
IN
THE HIGH COURT OF ANDHRA PRADESH AT HYDERABAD (APPELLATE SIDE)
Memorandum of Appeal against order
Under Section 23 (1) See rule 41
Appeal against the order of the *Commissioner of Commercial Taxes dated and passed in
1. District in which the assessment was made
2. Assessment Year
3. Assessing Authority passing the original Order
4. State if the order was modified at any time previously by any officer subordinate to the 2 Commissioner of Commercial Taxes and if so in what manner (state the results of modification briefly).
5. Date of communication of the order of the Commissioner of Commercial Taxes
6. Address to which notice may be sent to the Appellant
7. Address to which notice may be sent to the respondent
8. Relief claimed in appeal
(a) Turnover determined by the assessing authority
(b) Turnover modified prior to suo motu by the Commissioner of
Commercial Taxes
(c) Relief claimed
(d) Grounds of appeal
(i) State the facts disputed briefly.
(ii) State the question of law raised for decision by the High Court.
(signed) Appellant (s)
(Signed) Authorised Representative, if any Verification
I/We ...................................
the petitioner (s) do hereby declare that what is stated above is true to the best of my our knowledge and belief Verified to day the ..................... day of ...... 19
(Signed)
Appellant(s)
(Signed)
Authorised Representative, if any
APPENDIX 5 FORM 5
FORM
(See Rule 42)
FORM 5
Review
IN
THE HIGH COURT OF ANDHRA PRADESH AT HYDERABAD (APPELLATE SIDE)
Memorandum of Civil Misscellaneous Petitions Under section 22 (7) See Rule 42
Civil Miscellaneous Petition No.
Appellant Versus Respondent
Petition for review of the order of the High Court dated and passed in Civil ..................................... Revision Petition No. 1. Number and date of the order of the High Court now sought to be reviewed
2. Date of communication of the order
3. Question of law decided by the High Court (here formulate the decision of the High Court concisely)
4. Fresh facts which were not before the High Court when it passed the original order (state the facts without a narrative)
5. Questions of law now raised etc.
(Signed)
Applicant(s)
(Signed) Authorised Representative, if any Verification
I/We .......................
the applicant (s) do hereby declare that what is stated above is true to the best of my our knowledge and belief. Verified to day the .............. day of ............. 19
(Signed)
Applicant (s)
(Signed) Authorised Representative, if any
APPENDIX 6 FORM 6
FORM
(See rule 42)
FORM 6
Review
IN THE HIGH COURT OF ANDHRA PRADESH AT HYDERABAD (APPELLATE SIDE)
Memorandum of Civil Miscellaneous Petitions Under section 23 (4) of the Act See rule 42 Civil Miscellaneous No.
Petitioner Versus Respondent
Petition for review of the order of the High Court dated and passed in appeal against order No.
1. Number and date of the order of the High Court now sought to be reviewed
2. Date of communication of the order
3. Question of fact decided by the High Court
4. Question of law decided by the High Court
5. Fresh facts which were not before the High Court when it passed the original order (state the facts without a narrative)
6. Questions of fact now raised etc.
7. Questions of law now raised etc.
(Signed)
Applicant(s)
(Signed)
Authorised Representative, if any.
APPENDIX 6A FORM 6A
FORM
Omitted by G.O.Ms. 1857, Rev., dt. 28-10-1963
APPENDIX 7 FORM 7
FORM
Omitted by G.O.Ms. 1857, Rev., dt. 28-10-1963
APPENDIX 8 FORM 8
FORM
Omitted by G.O.Ms.1301, Rev., dt. 14-7-1958
APPENDIX 9 FORM 9
FORM
(See rule 56)
FORM 9
Form of summons under the Andhra Pradesh General Sales Tax Act, 1957
See rule 56
Summons to appear in person and or to produce documents
To
Whereas your attendance is necessary to give evidence/ Whereas the following documents (here describe the documents in sufficient detail for proper identification with reasonable certainty) are required with reference to an enquiry under the Andhra Pradesh General Sales Tax Act, 1957 (here enter briefly the subject of the enquiry) now pending before me, you are hereby summoned to appear in person or through an authorised representative to produce, or cause to produce, the said documents before me on the ............ day of 19 ...... at ................... O'clock at (place) ................ . Without prejudice to the provisions of any other law for the time being in force, if you intentionally omit or fail to attend and give evidence or to produce the books of accounts registers, records/pr other documents, as required, a penalty upto Rs.500/- (Rupees Five Hundred only) may be imposed upon you under Section 34(2) of the A.P. General Sales Tax Act, 1957. Given under my hand and seal this ................................................day of ................................19.
Signature:
Official designation
APPENDIX 10 FORM OF WAY BILL
FORM
(See Rule 45 (4)
FORM 10
FORM
OF WAY BILL
(See Rule 45 (4)
Number
1. Office of issue
2. Date of issue of way bill by consignor Date Month Year
3. Name and address of the Dealer/person consigning, the goods
Registration Number Name Address APGST CST State
4. Full Address of Place (a) From which consigned b) to which consigned
Name of place Name of place Address
5. If the consignor is transporting goods.
(a) In pursuance of sale for purpose of delivery to the buyer; or
(b) After purchasing them;
Or
(c) From one of the shops or godown to an agent for sale;
(d) From shop or godown to another shop of godown for purpose of storage or sale: or
(e) to his principal, having purchased them on his behalf; or
(f) to his agent for sale on consignment basis(Whichever is applicable and write corresponding alphabet in the box
THE NAME AND ADDRESS OF THE DEALER PERSON TO WHOM THE GOODS ARE CONSIGNED OR FROM WHOM GOODS WERE PURCHASED.
(Buyer or self or Agent or principal) Registration Number
Name Address APGST CST State
6. Description, quantity and value of goods.
1 Sl. No 2 Commodity Invoice 3 No Value of goods Code Name 4 Date Quantity
Name and address of the owner of the goods vehicle or boat by which the Goods are consigned Name Vehicle/Boat
Address
Number
I/We certify that to best of my our knowledge the particulars furnished here are true and correct.
Signature of the Consignor
APPENDIX 11 FORM 11
FORM
Omitted by G.O.Ms. 2307, Rev.,dt. 12-12-1957.
APPENDIX 12 FORM 12
FORM
(See rule 54)
FORM 12
Declaration notifying persons authorised to sign and to make statements
(See rule 54)
To The Assistant Commercial Tax Officer The Deputy Commercial Tax Officer/The Commercial Tax Officer.
(Place) I/We
(full address) carrying on business known as authorise the following person(s):-
(2)
1 S.No 2 Name of the person 3 Status and relationship of the person to the dealer 4 Specimen signature of the person named in column to sign the returns under the Andhra pradesh General Sales Tax Act, 1957 and the following persons:-
1 S.No 2 Name of the person 3 Status and relationship of the person to the dealer 4 Specimen signature of the person named in column to make statements in any enquiry under the Andhra Pradesh General Sales Tax Act, 1957, on my our behalf. All the returns signed and statements made by the above authorised person (s) shall be binding on me us.
Place:
Signature and relationship of the person.
APPENDIX 13 NOTICE OF PENALTY AND DEMAND
FORM
FORM
13
NOTICE OF PENALTY AND DEMAND
Assessment No
Penalty Register No.
To
Dealers
Take notice that you have to pay a penalty of Rs....... (Rupees (in words)............ *under section .................................... of the Andhra Pradesh General Sales Tax Act, 1957. The penalty shall be paid within thirty/days from the date of receipt of this notice by cheque in favour of the undersigned by cash to the undersigned failing which the amount will be recovered as if it were an arrear of land revenue.
Place:
Assessing
Authority
Date:
APPENDIX 13A NOTICE OF INTEREST AND DEMAND
FORM
See Sec. 16 (3)
FORM 13A
NOTICE OF INTEREST AND DEMAND
See
Sec. 16 (3)
Assessment No.
To
Dealers
Take notice that you have to pay an interest of Rs....... (Rupees (in words)...............................................under section 16 (3) of the Andhra Pradesh General Sales Tax Act, 1957. The interest shall be paid *within thirty days from the date of receipt of this notice or by cheque in favour of the undersigned *or by cash to the undersigned or by remittance into the Government Treasury at .......................faiilng which the amount will be recovered as if it were an arrear of land revenue.
Place:
Assessing
Authority
Date:
APPENDIX 14 FORM 14
FORM
FORM 14
Under Sec.12
To NOTICE
date
(Dealers)
Registration Certificate No.
............................. Your application (s) for registration, dated .............................................. your have been registered applied for registration as a dealer (s) under section 12 (2) of the Andhra Pradesh General Sales Tax Act, 1957 at .................(places). For proper payment of the tax and surcharge on such tax payable under the Andhra Pradesh General Sales Tax, 1957 . I propose to demand under section 12 (2) (e) (ii) of the said Act, a sum of Rs. (Rupees ) (in words ), as security for the following reasons:-
The tax ..... payable by you under the said Act for the year commencing on .....................(date) and ending on (date) is estimated at Rs. ..............as shown below: You will be heard by me in this regard on ......................... (date) at (Place). You may also file your objections, if any, in writing at the time of hearing. If you do not appear on the above date or any other day to which the hearing may be adjourned either in person or by an authorised agent it will be deemed that you have no objection for the above proposal and such orders as deemed fit will be passed with reference to records.
Place:
Registering
Authority
Date:
APPENDIX 15 FORM 15
FORM
FORM 15
Register of working of Rice Mills
1. Sheller Huller 2. Date 3. Time when the sheller commenced working 4. Time when the sheller stopped working 5. Quality of paddy used in the sheller 6. Number of collies employed 7. Huller No 8. Time when the huller commenced working 9. Time when the huller stopped working 10. Purpose of working the huller i.e. 1st polish, 2nd polish fanning etc. 11. Quality of rice used 12. Number of collies employed 13. Remarks
APPENDIX 16 FORM 16
FORM (See rule 45 A)
FORM 16
Register of paddy milled for hire
See rule 45 A
1. Sl. No 2. Date 3. Name and addreses (full) of the owner of the paddy brought for milling 4. Name and address of the person who brought the paddy for milling 5. Signature of the person in column (4) 6. Quantity of paddy brought for milling 7. Date or dates of milling the paddy with the quantity milled on each date 8. Quantity of the yield of rice each time 9. Date or dates of delivery of the rice 10. Name and address of the person taking delivery of the rice 11. Number and date of declaration 12. Remarks
APPENDIX 17 FORM 17
FORM
FORM 17
Register of stocks See Rule 45A
1 Sl. No 2 Paddy received Quantity delivered 3 Date Quantity purchased independently 3a Opening stock 3b Name of the person to whom the paddy belongs 3c Quantity (in metric eight) 3d Total of Columns 3a and 3c 4 Quantity milled on the day 5 Balance at the close of the day 6a Opening stock 6b Receipts of milling on the day (in metric weight) 6c Total of columns 6a and 6b 7a Name of the person to whom delivered 7b Quantity delivered 8 Balance at the close of the day 9 Remarks
APPENDIX 18 FORM 18
FORM (See rule 45-A)
FORM 18
Form of Declaration
See rule 45-A)
To
(Place)
Sri/M/s
I ...................... son of ........................ (address) hereby declare that today on the (date), I have entrusted you with a quantity ................ (in Metric Weight) of paddy belonging to me for conversion into rice in your rice mill. The above mentioned paddy
(i) was grown on my own land, the particulars of which are given below:-
1 Name of the village where the land isSituated 2 Extent of land on which the paddy was grown 3 Total yield of crop (Kilograms)
(ii) was received by me towards rental from my tenant to whom the land was leased out.
1 Name and Addrss of the tenant 2 Extent of land which was given on lease 3 Name of the Village in which the land leased is situated 4 Total quantity received as rental(Kilograms)
(iii) was grown by me as a tenant of the land of Sri/Srimathi
..........................................................................
(Name and address) the particulars of which are as below: -
1 Name of the village in which the land is taken on lease 2 Extent of land taken on lease 3 Total yield of the Crop (Kilograms)
(iv) was brought by me from Sri ............................ (Name)son of ........................................................... residing at :
(Address)
(v) was received by me from Sri......................... (Name) son of ...............................................................residing at :(Address) ............................................................................................................................................................................towards wages I declare that what is stated above is true to the best of my knowledge and belief.
Place:
Signature of the person
Date:
Strike out the portion in applicable
APPENDIX 19 FORM 19
FORM (See Rule 45 2)
FORM 19
(See Rule 45 2)
Bill Cash Memo
Bill No.
Dated.
Name & Address of the Dealer.
Registration Certificate No.
Licence No.
(If any prescribed under any other law)
S.No Description of the Goods Price per Unit Qty of goods Total Value of the Goods Tax Total amount Total
Signature
Certified that in respect of the turnover of the goods mentioned in item (s) of this the tax has been paid or is payable by me or is payable by Sri/M/s. ......................... being the dealer who has purchased them from me.
Signature
APPENDIX 20 FORM 20
FORM (See Rule 17-I)
FORM 20
(See Rule 17-I)
CERTIFICATE OF DEDUCTION OF SALES TAX
To
1. Name of the Supplier and address:
2. R.C. Number year
3. Name of C.T.Office
4. total amount of Tax Deducted
Sir,
I/We .......................................... do here by certify that a sum of Rs. ........... (Rupees ................................) was deducted being the amount payable by M/s. ...................... towards sales tax (calculated @ 4% on the total turnover) on the supply of goods ................ quantity .................. value ...........
Invoice
No.............duyring the month/year .................... in pursuance of the Contract/Supply Order No. Dated ........ which are given in the schedule hereto. The above amount deducted at source "has been will be paid to the credit or State Government under head of Account ...... on ....... vide Challan No..... by
Station:
Date:
Address
Signature of the Officer responsible for deduction of amount remittance to Commercial Taxes Department with seal
SCHEDULE
(1) Sl.No (2) Date of the Contract/Supply (3) Order No. and period of execution (4) Nature of Contract/Supply Order (5) Full Value of the Contract/Supply Order (6) Date by which the Contract/Supply Order would be completed (7) Description of goods supplied Value/Quantity (8) Bill No/Voucher Cash Memo and date (9) Amount of Sales Tax deducted (10) Remarks
APPENDIX 21 FORM 21
FORM -
(See rule 17(8))
FORM 21
(See rule 17(8))
CERTIFICATE
I hereby certify that the following goods which are not held as stock by me on the date given below are obtained from the dealers mentioned below and sold to the customers who are not dealers. I hereby undertake to pay any penalty whatsoever in case it is noticed subsequently that the said sales are not accommodation sales.
(1) S.No. (2) Name and address of the dealer from whom goods are purchased (3) Bill No. & date (4) Way Bill No. & date (5) Quantity (6) Value
APPENDIX 22 FORM 22
FORM (See rule 33B)
FORM 22 See rule 33-B)
Form of Application
To The Commercial Tax Officer, The Assistant Commissioner of Commercial Taxes.
The Deputy Commissioner of Commercial Taxes
1. Name of the applicant
2. Assessment year.
3. Authority passing the order or proceeding disputed
4. Date on which the order or proceeding was communicated
5. (1) (a) Turnover determined by the assessing authority
(b) Tax assessed
(c) Tax disputed
or
(2) Penalty disputed
6. Grounds of revision etc.
7. Address to which the communications may be sent to the applicant
Signature of the applicant (s)
Signature of the Authorised
Representative, if any
Verification
I/We.................................................. the applicant (s) do hereby declare that what is stated above is true to the best of my our knowledge and belief. Verified today the .................... day of ........ 19
Signature of the applicant)s)
Signature of the Authorised
Representative, if any
APPENDIX 23 FORM 23
FORM (See rule 44-A)
FORM 23
Claim for Refund
(See rule 44-A)
1. Name of the dealer
2. If refund is sought in pursuance of an order of assessment
(i) No. and date of order of assessment.
(ii) Date of notice of final assessment and refund order
(iii) Date on which the notice of final assessment and refund order was served on the dealer
iv) Amount of refund order
3. If refund is sought in pursuance of an order passed in appeal or revision
(i) No. and date of order of the appellate of revisional authority
(ii) Date of revised notice of final assessment and order of refund
(iii) Date on which the notice of final assessment and order of refund as served on the dealer
(iv) Amount of refund due.
Signature of claimant
Signature of the Authorised
Representative, if any.
Verification
I/We ...................................... the claimant (s) do hereby declare that what is stated herein is true to the best of my our knowledge and belief Verified today the ................ day of .......... 19
Signature of the claimant
Signature of the Authorised
Representative, if any
APPENDIX 24 FORM 24
FORM
FORM 24
Register of Way Bills
Name of the dealer:
RC.No.
APGSTcst
Circle:
Division:
Month
Sl. No. Way bill Details Invoice/DC Details Consignee Details Vehicle No. Commodity Name Code Quantity of goods Value of goods Where a single way bill covers more than one commodity the name of that commodity the value of which is the highest shall be mentioned in "commodity" column.
APPENDIX 25 FORM 25
FORM See rule 54 (2)
FORM 25 See rule 54 (2)
Declaration notifying persons responsible to maintain, produce and preserve accounts
To
The Assistant Commercial Tax Officer, (place) . . . . . . (full address) ...authorise The Deputy Commercial Tax Officer, (place) . . . . . . (full address) ...authorise The Commerical Tax Officer, .(place) . . . . . . (full address) ...authorise
I/We ...carrying on business known as the following persons(s) S.No Name of the person Status and relationship of the person to the dealer Specimen signature of the person named in col. (2) 1 2 3 4 to maintain the accounts of the business produce them before the authorities under the Andhra Pradesh General Sales Tax Act and to preserve them.
Place:
Signature of the dealer
Date
I/We accept the above responsibility Signature of the person(s) authorised.
APPENDIX 26 FORM
FORM (See rule 63A)
FORM 26 See rule 63A
Authorisation to be filed by a person appearing before any authority on behalf of a dealer under section 35 of the Andhra Pradesh General Sales Tax Act, 1957.
I,........................................... who am/is of ....................... who is registered dealer holding a Registration Certificate No...............dated .......... hereby appoint Sri ................. who is my relative a person regularly employed by me the said ...................../a legal practitioner/ a Chartered Accountant/a Sales Tax Practitioner to attend on my behalf of the said ......................../before .................... (state the Sales Tax Authority) the proceedings (describe the procedings) before the said (state the Sales Tax Authority) .......................... and to produce accounts and documents and to receive on my behalf of the said ................................... any notice or document issued in connection with the said proceedings Sri ......................................... is hereby authorised to act on my behalf behalf of the said in the said proceedings. I agree the said .................................... agrees to ratify all acts done by the said Sri. .................................................. in pursuance of this authorisation.
Place:
Date:
Signature
Status
ACCEPTANCE
I ................... do.....................................\hereby state that I am a relative of ......................... a person regularly employed by ...........\a legal practitioner a Chartered Accountant a Sales Tax Practitioner duly qualitifed under section 35 of the Andhra Pradesh General Sales Act, 1957 and that I accept the aforesaid appointment.
Place:
Signature
Date
State here the name of the dealer as entered in the Certificate of Registration. State here status such as proprietor, partner, director, Manager, Secretary or Officer-in-charge
APPENDIX 27 OMITTED
FORM
See Rule 17-C (3)
APPENDIX 29 FORM
FORM
See Rule 54 (3)
FORM 29
See Rule 54 (3)
Declaration notifying persons authorised to receive notices, orders, etc., under the Andhra Pradesh General Sales Tax Act, 1957
To
The Assistant commercial Tax Officer The Deputy Commercial Tax Officer/
The Commercial Tax Officer
(Place)
I/We (full address)carrying on business known as authorise the followings person (s):
1 S.No 2 Name of the Person 3 Status and relationship of the person to the dealer 4 Specimen signature of the person named in col. (2) to receive notices, orders etc., under the Andhra Pradesh General Sales Tax Act, 1957
Place:
Signature of the Dealer
Date:
I We accept the above responsibility.
Signature of the persons) authorised.
APPENDIX 30 FORM
FORM
See Rule 45 E
FORM 30
(See Rule 45 E)
SECTION I
(To be maintained in respect of motor spirit in which the dealer is the first seller in the State)Account of daily transactions in .......(The description of the motor spirit to be spcified)
Opening Balance Quantity Received Total of columns (2) & (3) Quantity issued for own use Quantity sold Total of Columns (5)&(6) Balance at the end of the day
1 Date 2 in cans in bulk total 3 in cans in bulk Total 4 In cans in bulk Total 5 In cans in bulk Total 6 In cans in bulk total 7 In cans in bulk Total 8 In cans In bulk total 9 Remarks
1. ............
2. ............
3. ............
SECTION II
To be maintained is respect of motor spirit in which the dealer is the first seller in the State Accounts of daily transactions in ......
The description of the motor spirit to be specified
Opening Balance Quantity Received Total of Columns (2) & (3) Quantity issued for own use Quantity Sold Total of Columns (5)&(6) Balance at the End of the day 1 Date 2 in cans in bulk total 3 in cans in bulk Total 4 In cans in bulk Total 5 In cans in bulk Total 6 In cans in bulk total 7 In cans in bulk Total 8 In cans In bulk total 9 Remarks
1. ............
2. ............
3.............
APPENDIX 31 FORM
FORM (See rule 18 A)
FORM 31 (See rule 18 A)
Notice to dealer to maintain accounts in any particular manner.
To Assessment No.
(Dealer) Registration No.
Whereas, I am satisfied on an inspection of your place of business on ................ /by check of accounts maintained by you, that the accounts do not contain the particulars necessary to assess the turnovers of goods in which you are carrying on business, for instance.
1.
2.
and so on You were are hereby, directed to keep a true and correct accounts of the value and quantity of the goods purchased sold manufactured produced distributed supplied in respect of the following goods.
1.
2.
Signature:
Designation Strike out whichever clause is not applicable
APPENDIX 31A FORM
FORM (Under section 30 A) (See rule 18 A)
FORM 31A (Under section 30 A) (See rule 18 A)
Notice proposing penalty under section 30 A of the Andhra pradesh General Sales Tax Act, 1957
To
(Dealer) Assessment No.
Registration No
Whereas, I am satisfied on an inspection of your place of business on ......................../check of accounts maintained by you, that the accounts do not contain the particulars necessary to assess the turnover of the goods in which you are carrying on business, for instance:-
1.
2.
and so on. You were/are hereby, directed to keep a true and correct accounts of the value and quantity of the goods purchased sold manufactured produced distributed supplied in respect of the following goods. (Here quote the authority if one was issued). Whereas I had an occasion to notice that you have not been maintain maintained, accounts as directed in the preceding para and have contravened the provisions of section 25. You are hereby directed to attend .............. (place) at ....................(time) on ................. (Date) and show cause in writing why penalty of Rs. ................... should not be imposed on you for the said offence.
Place
APPENDIX 32 FORM
FORM
Form XXXII was inserted by G.O.Ms. 626, Rev., dt. 1-7-1969 and later it was omitted by G.O.Ms. 615, Rev.(S), dt. 28-6-1974.
APPENDIX 33 IN TRIPLICATE
FORM See rule 46 (3) (b)
APPENDIX 33A FORM
FORM (See rule 46 A (1)
FORM 33A
(Declaration for obtaining a Transit Pass)
(See rule 46 A (1)
To
The Officer in charge, Commercial Taxes Check Post. ....................................................(Printed)
I.......................................................................................S/o............................................................................resident of ................................. ...................................................................................(full address) hereby declare that I am the owner driver person in charge of the goods vehicle bearing No. ..................... ........belonging to ................................................................................(Name and full address of the owner transport agency).
(2) I hereby declare that the consignments detailed in the Annexure being carried by the above vehicle are for delivery in the other States. These goods will not be unloaded or delivered anywhere in the State of Andhra Pradesh.
(3) I also declare that my vehicle will cross Andhra Pradesh border through the last check post at............................................................................. on or before ..........................................(date) by ..................................hours.
(4) I further declare that the information furnished in this declaration including the Annexure is true and complete to the best of my knowledge and belief.
Date:
Signature:
Time
Status
ANNEXURE
(1) Description of Goods :
(2) Quantity :
(3) Value :
(4) Name and full address of the consignor :
(5) Name and full address of the consignee :
(6) Sale Bill No. and Date :
(7) Way Bill Delivery note Stock transfer Memo.No :
(8) L.R.No. and Date :
(9) Permanent address of the driver with driving licence No. :
(10) Name and full address of the Head Office branch of the transport agency in Andhra Pradesh :
(11) Name and full address of the Head Office of the Transport agency in the other State :
Signature:
Status
APPENDIX 33B TRANSIT PASS
FORM (See rule 46 A (2))
FORM 33 TRANSIT PASS (See rule 46 A (2))
Sl.No. (Printed)
Name and address of the first checkpost : (Printed).
(1) Time and date :
(2) Number of the goods vehicle :
(3) Destination (Place and State) :
(4) Description of the goods :
(5) Quantity :
(6) Value :
(7) L.R. No. and date :
(8) Name and address of the owner transportagency :
(9) Serial number of the declaration in form 33 A :
(10) Name of the last check post in the State to be crossed by the vehicle with the time and date within which it should cross :
Seal
Signature of the Officer in charge of the first check post)
This is to certify that the above vehicle crossed this last check post at ...........(hours) on ...........(date)
(Seal)
Signature of the Officer in charge of the last check post)
APPENDIX 34 REGISTER OF STOCKS
FORM (See Rule 45-G)
FORM 34 REGISTER OF STOCKS (See Rule 45-G)
Opening Stock
Date Boras Weight 2(a) Bales Weight 2(b) Bags Weight 2(c) Kapas Lint(ginned cotton)Cotton Seed
Quantity received
Date Boras Weight 3(a) Bales Weight 3(b) Bags Weight 3(c) Kapas Lint(ginned cotton)Cotton Seed Quantity dispatched
Date Boras Weight 4(a) Bales Weight 4(b) Bags Weight 4(c) Kapas Lint(ginned cotton)Cotton Seed
Closing stock
Date Boras Weight 5(a) Bales Weight 5(b) Bags Weight 5(c) Kapas Lint(ginned cotton)Cotton Seed
APPENDIX 35 FORM
FORM (See Rule 45-G)
FORM 35 (See Rule 45-G)
Register of Kaps ginned and dispatches of Lint & Seed
1 Date 2 Name & address if the party from whom received 3 R.C.No 4 No.of boras and weight 5 Signature of the Person Who brought the stock 6 Name and address of the person to whom Despatched 7 Quantity despatched 8 Vehicle No. 9 Way Bill No. 10 RC.No. 11 Lint (ginned cotton) Seed No.of Bales wieght No.of bags weight
APPENDIX 36 FORM
FORM (See Rule 17 (5-A)of the A.P.G.S.T. Rules, 1957)
FORM 36 (See Rule 17 (5-A) of the A.P.G.S.T. Rules, 1957)
I/We have to report that the statutory audit of ..................(Name and address of the dealer, Registration Certificate No..........................) was conducted by me/us/M/s.......... ................. ... ........ with reference to the provisions contained in the Andhra Pradesh General Sales Tax Act, 1957/Central Sales Tax Act, 1956 and the Rules made thereunder and I/We annex hereto a copy of my/our/audit report dated ...................., a copy of the audited Trading/Manufacturing and Profit and Loss account for the year ended on ............. and a copy of the audited balance sheet as at .................... . The Statement of particulars for the purpose of final assessment in Form............., along with the statements in Forms AR.I., AR. II, AR. III and AR. IV is also annexed herewith. In my/our opinion and to the best of my/our information and according to the information given to me/us, the particulars given in Forms XXXVII, AR.I., AR.II., AR.III and AR. IV annexed are true and correct. Explanatory note is annexed on the points on which I/We do not agree.
Place:
Date:
Chartered Accountant.
APPENDIX 37 FORM
FORM See Rule 17(5-A) of the APGST Rules, 1957
FORM 37
See Rule 17(5-A) of the APGST Rules, 1957
Statement of Particulars for the Purpose of Final Assessment
1. Name of the Dealer
2. Full address
3. APGST RC. No.
4. CST RC. No.
5. Assessment year
6. Status of the dealer
7. Name(s) of the Proprietor, Managing Director, all Partners etc.
8. Period of business during the assessment year.
9. Addresses of branches and godowns within the State.
10. Addressees of branches outside the State.
11. Addresses of factories within the state.
12. Addresses of factories outside the State.
13. Details of books of account maintained (specify whether computerised).
14. Enclose Trading and Profit and Loss Account.
15. Enclose Manufacturing Account.
16. In the case of Section 5-E transactions, enclose copies of agreements applicable for the year along with the list of lessees and the amounts received.
17. In the case of Section 5-F/5-G transactions enclose copies of agreements and the list of contracts executed during the year with the amounts received from each contractee.
18. In the case of Tax Deduction at Source, enclose a statement showing the deductions made, along with the certificates of deduction issued by the contractures in original.
19. Whether the assessee deducted tax under Section 5-H, if not reasons, therefor.
20. If the assessee deducted the tax for the contracts done to him under Section 5-H, enclose the list showing the deductions made and the payments made to the Government.
21. Registration particulars under Section 5-B
22. Particulars of L-1 obtained for the year.
23. Number of Waybills obtained in the year.
24. Number of forms obtained in the year
(a) C declaration forms under the CST Act
(b) F declaration forms under the CST Act
(c) H declaration forms under the CST Act
(d) G declaration forms under the APGST Act
25. Total amount of APGST collected in the year.
26. Total amount of CST collected in the year.
27. Details of industrial incentives i.e., eligibility certificate numbers and dates in respect of Tax deferment and
Tax exemption. (Furnish separate statement showing the eligibility and availment, certificate-wise).
28. Dates of inspection of the business premises/factory premises by the Officers of CT Department and Vigilance and Enforcement Wing.
29. Furnish statement showing the payment of Compounding fee and penalty, if any.
30. Are all the purchases covered by invoices.
31. Are bills issued for the sale of goods.
32. Quantity and value of Diesel Oil purchased at concessional rate for use in captive power generation.
33. Total number of units of power generated through captive power generation.
34. Total number of declaration forms used in the year
(a) C forms under the CST Act
(b) EI forms under the CST Act
(c) EII forms under the CST Act
(d) F forms under the CST Act
(e) G forms under the APGST Act
(f) H forms under the CST Act
35. Payment particulars of Registration fee.
36. Enclose ARI., II, III and IV Statements.
Signature:
Signature of the Dealer :
Name of the Ch. Acct.
Designation:
Membership No.
Date:
APPENDIX AR1 FORM
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
APR
TOTAL :
Signature:
Signature of the Dealer
Name of the Ch. Acct.
Designation Membership No.
Date:
APPENDIX AR.2 FORM
1.
2.
IX Goods taxable under Section 5-G
1.
2.
IX (a) Tax Payable at Rs. 4 per Sft.
1.
2.
X Goods taxable under Section 6-A
1.
2.
XI Selling Agency transactions
1.
2.
XII Purchasing Agency transactions
1.
2.
XIII Fourth Schedule Goods
1.
2.
XIV Goods Exempted Notifications
1.
2.
XV Any other category
1.
2. CENTRAL SALES TAX ACT
XVI Inter-State sales
1.
2.
XVII Sale under Section 5(1)
1.
2.
XVIII Sales under Section 5 (2)
1.
2.
XIX Sales under Section 5(3)
1.
2.
XX Sales under Section 6 (2)
1.
2.
XXI Any other category
1.
2.
TOTAL :
Less set off of tax if any Net tax payable
Signature:
Signature of the Dealer
Name of the Ch. Acct.
Designation
Membership No.
Date :
APPENDIX AR.3 FORM
over
Tax due
Tax paid
Cheque No.
Chelan No.
Receipt No.
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
TOTAL :
Signature:
Signature of the Dealer
Name of the Ch. Acct.
Designation Membership No.
Date :
APPENDIX AR.4 FORM
FORM (See Rule 17 (5-A) of the APGST Rules, 1957)
FORM AR.4 (See Rule 17 (5-A) of the APGST Rules, 1957)
Statement Showing the Turnovers under the Central Sales Tax Act, 1956
(Central Act 74 of 1956)
As per the Books of Account Name and address of the dealer :
APGST RC. No./CST RC. No.
Assessment year.
(1) (2) (3) (4) (5) (6) (7) (8) (9) Sl. No. Commodity Code No. Commodity Gross turnover Exempted turnover Net turnover Rate of tax Tax due G.O. No. & date Rs. Rs. Rs. Rs. Rs.
I. Inter-state sales A) Covered by C or D form 1. 2. B) Not covered by C and D form 1. 2. II. Sales under Section 5(1) 1. 2. III. Sales under Section 5 (2) 1. 2. IV. Sales under Section 5(3) 1. 2. V. Sales under Section 6(2) A) Not covered by E1/EII and C/D 1. 2. B) Covered by EI/EII but not C/D 1. 2. C) Covered by C/D but not EI/EII 1. 2. VI. Transfers under Section 6-A 1. 2. VII. Any other category 1. 2. TOTAL :
Signature:
Signature of the Dealer
Name of the Ch. Acct.
Designation Membership No.
Date :
REGULATION:
ANDHRA PRADESH SALES TAX APPELLATE TRIBUNAL REGULATIONS, 1957
In exercise of the powers conferred by Sub sections (4) and(5) of Section 3 of the Andhra Pradesh General Sales Tax Act, 1957 (Act VIof 1957), the Sales Tax Appellate Tribunal. Andhra Pradesh hereby publishes, with the previous sanction of the State Govt. the following regulations for regulating its procedure and disposal of its business.
CHAPTER 1 General
Regulation 1 Short title
These regulations may be called the Andhra Pradesh Sales Tax Appellate Tribunal Regulations, 1957.
Regulation 2 Definitions
In these Regulations, unless there is anything repugnant in the subject or context
(i) ' Act' means the Andhra Pradesh General Sales Tax Act, 1957;
(ii) 'Appeal' means the memorandum of appeal to the Appellate Tribunal filed under Section 21 of the Act;
(iii) 'Chairman' Means the Chairman of the Tribunal;
(iv) 'Form' means form annexed to these regulations;
(v) 'Gazette' means the Andhra Pradesh Gazette:
(vi) 'Legal Representative' means a person who in law represents the estate of a deceased person, and includes a universal donee of legatee of a part of an estate and any person decided by the Tribunal to represent the deceased person in the proceedings pending before it unless and until a competent Court has decided otherwise.
(vii) 'Party' means the appellate or applicant and includes his pleader or authorised agent;
(viii) 'Pleader' means a pleader as defined in Sub section (15) of Section 2 of the Code of Civil Procedure, 1908;
(ix) 'Rules' means the Andhra Pradesh General Sales Tax Rules, 1957.
(x) 'Secretary' means the person who is for the time being discharging the functions of the Secretary to the Tribunal;
(xi) 'Section' means a Section of the Act;
(xii) 'State Representative' means an officer appointed by the State Government to receive on their behalf notices issued by the Tribunal and generally to appear, act and plead on their behalf in all proceedings before the Tribunal and includes an officer appointed to act in his absence;
(xiii) 'Tribunal' means the Sales Tax Appellate Tribunal;
(xiv) Words and expressions used but not defined in these regulations shall have the meaning assigned to them in the Act and the Rules.
CHAPTER 2 Headquarters, Sittings and Office hours
Regulation 3 Headquarters
(1)The Headquarters of the Tribunal shall be at Hyderabad.
(2) Place of hearing:- All appeals shall ordinarily be heard at Hyderabad.
Provided that the Chairman may decide that any appeal may be heard during the same hours as the other offices of the State of Andhra Pradesh.
Regulation 4 Office hours
The Appellate Tribunal shall hold its sittings during the same hours as the other offices of the State Government,
Regulation 5 Language
The language of the Tribunal shall be English.
CHAPTER 3 Appeals
Regulation 6 Presentation of Appeals
(1) An appeal shall be presented to the Secretary either by the party in person or by sending it though registered post.
(2) When an appeal is presented by a pleader or an authorised agent, it shall be accompanied by a letter of authority appointing him as such.
(3) Every such appeal shall be made in accordance with the provisions of the Act, the rules and these regulations and shall be accompanied by a Government Treasury Challan in support of the payment of the fee prescribed by Sub rule (1) (iii) of Rule 38.
(4) An appeal preferred by any dealer shall specify the State of Andhra Pradesh as the respondent; it shall also furnish the name and the address of the party to whom notice may be sent.
Regulation 7 Registration of appeals
(1) On receipt of an appeal, the Secretary shall endorse on it the date of its receipt. The Secretary shall thereafter, as soon as possible, examine
(i) Whether the person presenting it has the authority to do so; and
(ii) Whether it conforms to the provisions of the Act, the rules and these regulations If the Secretary is satisfied on these points he shall cause it to be registered in, a register to be kept for the purpose.
(2) If the Secretary finds that the appeal does not conform to the requirements of the Act, rules and these Regulations, he shall call upon the party by a notice in Form A to remedy the defect or defects within a reasonable period to be specified by him. The Secretary may, for sufficient cause, extend the said period. If the defect or defects are remedied within the period allowed, the Secretary shall cause the appeal to be registered.
(3) If the defects are not remedied within the period allowed, the Secretary shall make a report to that effect to the Chairman who may reject the appeal or fix a date for hearing the matter and give due notice of such hearing to the party and State Representative in From - B .
(4) On the date so fixed, the Tribunal shall, after hearing the party and the State Representative, pass orders directing either the registration of the appeal or its rejection. Where the appeal is rejected the Tribunal shall record its reasons for doing so.
(5) When an appeal is presented after the period prescribed under the Act, it shall be accompanied by a petition supported by an affidavit setting forth the facts on which the applicant relies to satisfy the Tribunal that he had sufficient cause for not preferring the appeal within such period. Such appeal shall not be admitted unless notice has been given to the respondent and his objections have been heard and the Tribunal is satisfied that the appellant had sufficient cause for not preferring the appeal in time.
Regulation 8 Procedure after registration of appeal
(1) As soon as may be after the registration of the appeal, the secretary shall fix a date for hearing in Form-C A copy of the memorandum of appeal and of the order appealed from shall also be furnished to him. It shall be the duty of the State Representative to obtain the records of the case from the Commercial Tax Officer or the Deputy Commissioner, as the case may be, and transmit them to the Secretary.
Regulation 9 Notice of appeal
(1) After the appeal has been registered, notice of the day fixed for hearing under Regulations 8 in Form-C shall be delivered or issued by registered post to the party. The notice shall state that if he does not appear on the day so fixed or on any other day to which the hearing may be adjourned the appeal will be dismissed for default or disposed of on merits, ex-parte.
(2) Where an appeal, application or petition has been dismissed for default or disposed of ex parte, the appellant, applicant or petitioner may apply to the Tribunal for re admission of the appeal, application or petition; and where it is shown to the satisfaction of the Tribunal that he was prevented by sufficient cause from appearing when the appeal, application or petition was called on for hearing the Tribunal may re admit the appeal, application or petition on such terms as it thinks fit.
(3) An application for re admission of an appeal, application or petition dismissed for default or disposed of ex parte, shall be made with in thirty days from the date of communication of the order of dismissal.
CHAPTER 4 Hearing, Adjournment and Judgment
Regulation 10 Procedure of the hearing
On the date fixed for hearing or on any other date to which the hearing may be adjourned, the party shall ordinarily be heard first in support of his appeal. The respondent or his pleader or his authorised agent shall, if necessary, be heard next and in such case, the party shall be entitled to reply.
Regulation 11 Fresh evidence and witnesses
(1) The party or the respondent shall not be entitled to produce additional evidence, whether oral or documentary, before the Tribunal, but
(a) if the authority from whose order the appeal is preferred has refused to admit evidence which ought to have been admitted, or
(b) if the party or the respondent seeking to adduce additional evidence satisfies the Appellate Tribunal that such evidence, notwithstanding the exercise of due diligence, was not within his knowledge or could not be produced by him at or before the time when the order under appeal was passed, or
(c) if the Tribunal requires any documents to be produced or any witnesses to be examined to enable it to pass orders, or
(d) for any other sufficient reason the Tribunal may allow such evidence or documents to be produced or witnesses examined.
Provided that the other party shall, in such cases, be entitled to produce rebutting evidence, if any.
(2) If the Tribunal is of opinion that any witness should be examined in connection with any case before it, it may, instead of examining him before itself, issue a commission to any Commercial Tax Officer or Deputy Commissioner of Commercial Taxes or an Advocate or such other suitable person as it may deem fit, in the circumstances of the case.
Regulation 12 Adjournment
The Appellate Tribunal may, on such terms as it thinks fit, and at any stage, adjourn the hearing of any appeal. An application for adjournment shall ordinarily be presented in person by the party before the Tribunal. In case such an application is sent by post or otherwise, the party shall make his own arrangements for obtaining intimation of the date of adjournment at his own cost by enclosing postage stamp or reply paid telegram voucher. Notice of adjournment shall also be put up on the notice board of the Tribunal.
Regulation 13 Procedure in case of death of Appellant
If an appellant dies while the appeal is pending and it cannot be proceeded with, unless his legal representative is brought on record, the Tribunal shall adjourn further proceedings to enable his legal representative to appear and apply for being made a party . If the legal representative fails to do so within ninety days from the date of death of the appellant, the appeal shall abate as regards such deceased appellant.
Regulation 14 No abatement by reason of death after hearing
Notwithstanding anything contained in Regulation 13, there shall be no abatement by reason of the death of any party between the conclusion of the hearing and the passing of the order but the order may, in such case, be passed notwithstanding the death and shall have the same force and effect as if it has been passed before the death took place.
Regulation 15 Determination of legal representative
If a question arises in any appeal whether a person is the legal representative of a deceased appellant, such question may be determined by the Tribunal in a summary way, if necessary, after taking evidence.
Regulation 16 Procedure in case of assignment
If during the pendency of an appeal before the Tribunal, the business of any dealer who is a party thereto is assigned to or devolves upon some other person either wholly or in part the Tribunal may after considering the applications of any persons claiming to be so entitled, add such person as a party to the appeal as it may consider to be so entitled in law.
Regulation 17 Procedure in case of insolvency
If a dealer, who is a party to an appeal becomes insolvent and his estate becomes vested in the Official Assignee or official Receiver the latter may by leave of the Tribunal, be made a party to the appeal.
Regulation 18 Setting aside of abatement or dismissal
(a) Whenever an order of abatement or dismissal has been passed, in a case where the appellant has died, his legal representative, in a case where the respondent has died, the appellant and, in a case where the appellant and has become insolvent and his estate vested in the Official Assignee or Official Receiver such Assignee or Receiver, may, within sixty days from the date of such order, apply to the Tribunal for setting aside the abatement or dismissal and the Tribunal shall, on sufficient cause being shown to its satisfaction, set aside such abatement or dismissal ands proceed with the appeal.
(b) Where an application under Clause (a) has been filed after more than 60 days from the date of the order, the Tribunal, may condone the delay on a separate application when the delay is properly explained.
Regulation 19 Order
Every order of the Tribunal shall be in writing.
Regulation 20 Unanimous or majority order
Where the order is unanimous, it shall be signed and dated by all the members of the Tribunal. Where it is an order of the majority it shall be similarly signed and dated by the members forming the majority. The dissenting member, shall also write his order and record his opinion on the point or points on which be dissents.
Regulation 21 Communication of the order
The Tribunal shall communicate the order to the party, the State Representative, the authority against whose order the appeal was preferred, the concerned Deputy Commissioner and the Board of Revenue.
Regulation 22 Return of exhibits
(a) The parties or respondents, other than the State Representative shall apply for the return of the documents filed by them within three months from the date of communication of the Tribunal s orders, failing which the Tribunal shall not be responsible for any loss or damage to the documents. The application shall contain an undertaking to the effect that such documents shall be produced before the Tribunal whenever required by it.
(b) The records of the case and such other documents as may be produced by the State Representative shall, after the disposal the case, be returned to him alongwith the order on the case and acknowledgment obtained.
(c) Unfiled documents: Other documents which have been produced by parties (as additional evidence before the Tribunal under Regulation 11) but have either not been tendered in evidence or having been tendered in evidence have been rejected shall be taken back immediately after the disposal of the case, by the party producing them after signing thereof. If they are not so taken, the Tribunal shall not be responsible for any loss of or damage to the said documents.
Regulation 23 Appointment of temporary copyists
It shall be competent to the Chairman to appoint without the previous sanction of the Government, one or more temporary copyists according to necessity for preparing the copies to be granted under Regulation 24. Such temporary copyists shall be paid out of the contingent provision, a remuneration at 12 naya paise for every 175 words or a fraction of 175 words copied by him or at such other rate as may be fixed by the Chairman.
CHAPTER 5 Miscellaneous
Regulation 24 Copies of documents on payment of fees
(1) Any party or respondent in an appeal before the Tribunal may apply to the Secretary for the inspection of any documents or for a certified copy of any documents including the order in the appeal.
(2) Application for copies shall be in Form - E and shall set out the name and address of the applicant in full, the date and description of the document of which a copy is required and the purpose for which it is required. Any application which is not in the proper from shall be returned for amendment.
(3) Application for copies shall be accompanied by copy stamp papers to cover the cost of preparing copies according to the following scale, namely:
(a) For the first 200 words or less 75 naye paise.
(b) For every additional 100 words or fraction thereof 37 naya paise.
(4) If the Secretary feels any doubt about the propriety of granting a copy of any such document, he shall place the application before the Chairman, and act in accordance with his orders.
Regulation 25 Application for search
Every person requiring a search to be made among the records of the Tribunal for the purpose either of inspecting a document or of obtaining copy thereof shall apply to the Secretary in Form - F.
Regulation 26 Scale of search fee
When the document applied for belongs to a year, previous to the current calendar year, a search fee in Court fee stamps, shall be affixed to the application, according to the following scale:
(a) Fee payable for the first document or entry applied for or, if only one document or entry is applied for, for that document or entry one rupee.
(b) Fee payable for every document or entry other than first included in the same application and connected with the same subject 50 naye paise.
(c) When the applicant does not know to which of two or more years a document or entry belongs, the fee for searching the records of every year other than the first shall be 50 naye paise.
Regulation 27 Notice
Forms A to with suitable modifications wherever necessary, shall be used for the purpose of the notice to be issued by the Tribunal.
Regulation 28 Service of notices on Government
(1) The notices required to be issued under the Act or the Rules of these Regulations, shall be served in the manner, prescribed in Rule 58 of the Andhra Pradesh General Sales Tax Rules, 1957. An acknowledgment containing the signature of the addressee undelivered or any member of his family or his pleader or his authorised agent or an endorsement by the Postal authorities to the effect that the notice was refused by the addressee shall unless the contrary is proved, be deemed to be sufficient to hold that the notice was duly served.
(2) Where the Tribunal is satisfied that the addressee is evading service or that it is not possible to serve the notice in the ordinary way, it may direct that a copy of the notice shall be affixed on its notice board and another copy of the outer door or some other conspicuous part of the addressee s office or place of business or last known place of his residence.
Regulation 29 Delegation of Powers by Chairman
The Chairman may in writing, delegate his powers under these Regulations to one of the other members during his absence on leave or otherwise.
APPENDIX A Before the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad
FORM- [ See Regulation (7) 2 ]
FORM-A
[See Regulation (7) 2 ]
Before the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad
APPEAL NO.OF 19
Appellant: Vs Respondent:
To
The above named appellant
You have filed an appeal against the order of the Commercial Tax Officer Deputy Commissioner in his Appeal No ........ dated ..... It does not comply with provisions of the Andhra Pradesh General Sales Tax Act, 1957 and the rules and regulations made thereunder in the following aspects:
2. You are hereby required to remedy the defects within ........... days of the receipt of this notice by you.
Given under my hand and the seal of the Appellate Tribunal.
(By order)
Date:
Seal:
Secretary.
APPENDIX B Before the Sales Tax Appellant Tribunal, Andhra Pradesh, Hyderabad
FORM- [See Regulation 7(3)]
FORM-B [See Regulation 7(3)]
Before the Sales Tax Appellant Tribunal, Andhra Pradesh, Hyderabad
APPEAL NO. OF 19
Appellant;
Vs.
Respondent:
To
The above named appellant
Please take notice that the appeal filed by you against the order of the Commercial Tax Officer Deputy Commissioner ......... in his Appeal No ..... dated ..... has been placed before the Appellate Tribunal for orders regarding its admission as it is defective as already intimated to you by notice, dated .....
The Appellate Tribunal will hear the matter on ..... if you want to be heard, you should be present at the time of the hearing in person or through your pleader or authorised agent. If you fail to do so, the Appellate Tribunal will pass orders in your absence.
Given under my hand and the seal of the Appellate Tribunal.
(By order)
Date:
Seal:
Secretary Copy to the State Representative.
APPENDIX C Before the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad
FORM- [ See Regulations 8 and 9 (1) ]
FORM-C
[See Regulations 8 & 9 (1)]
Before the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad
APPEAL NO OF 19
Appellant:
Vs
Respondent:
To
The above named appellant
Your appeal before the Appellate Tribunal against the orders of the ..... in his Appeal No ....... dated ...... stands posted for hearing on ...... at 10.30 a.m. at the Office of the Tribunal at Hyderabad.
Please take notice that if you do not appear on the above date or any other day to which the hearing may be adjourned either in person or by pleader or by authorised agent in support of your appeal, it will be dismissed for default or disposed of on merits, ex-parte.
Given under my hand and the seal of the Appellate Tribunal.
(By Order)
Date:
Seal:
Secretary
Copy to the State Representative with copies of Appeal Memorandum and the order appealed from.
APPENDIX D FORM D
FORM- [ See Regulation 27 ]
FORM-D
[See Regulation 27 ]
APPEAL NO. OF 19 Appellant: vs Respondents: To The Please take notice that Given under may hand and the seal of the Appellate Tribunal.
(By Order)
Date:
Seal Secretary.
APPENDIX E Form of application for copy of public records
FORM- [See Regulation 24(2)]
FORM-E [See Regulation 24(2)]
Form of application for copy of public records
To The Secretary Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad.
(12 naye paise Court fee Stamp)
1. Name and address of the Applicant in full:
2. Description of records required (as far as possible)
3. Purpose for which copy is required:
Date:
Signature of Applicant
APPENDIX F Form of Application for search of public records
FORM- [See Regulation 25]
FORM-F [See Regulation 25]
Form of Application for search of public records
To The Secretary, Sales Tax Appellate Tribunal Andhra Pradesh, Hyderabad.
(12 naye paise Court fee Stamp)
1. Name and address of the Applicant in full:
2. Description of records required (as far as possible)
3. Purpose for which inspection or copy is required
Date:
Signature of Applicant.