Vidhi Codex

Bare Act

The Andhra Pradesh General Sales Tax (Amendment) Act, 1986

Tax198625 of 26 sections available

This Act amends the Andhra Pradesh General Sales Tax Act, 1957. It imposes an additional tax on dealers whose yearly turnover is ten lakh rupees or more, at half a paisa per rupee up to fifty lakh rupees and one paisa per rupee above that, capped at four percent in total for declared goods. It also changes the tax Schedules, adds new charging sections, stops refunds of tax in certain cases and transfers some pending cases to the Tribunal.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Substitution of new section
  3. 3. Substitution of new section 13A
  4. 4. Substitution of new section
  5. 5. Amendment of the First Schedule
  6. 6. Insertion of new sections 5F, 5G and 5H
  7. 7. Amendment of the First Schedule
  8. 8. Omission of sections 10, 12, 12A and 12B
  9. 9. Amendment of section 13C
  10. 10. Non-refund of tax in certain cases
  11. 11. Amendment of the First Schedule
  12. 12. Transfer of cases to Tribunal
  13. 13. Amendment to the Sixth Schedule
  14. 14. Amendment of the First Schedule
  15. 15. Insertion of new section 14C and 14D
  16. 16. Amendment of the Third Schedule
  17. 17. In the Andhra Pradesh (General Sales Tax Amendment) Act, 1985
  18. 18. Amendment of First, Second, Fifth, Sixth and Seventh Schedules
  19. 19. Amendment of Fifth Schedule
  20. 20. Amendment of Sixth Schedule
  21. 21. Addition of new Seventh Schedule
  22. 22. Amendment of the Second Schedule
  23. 23. Amendment of the Third Schedule
  24. II. GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE TAX IS LEVIABLE UNDER SECTION 3
  25. VI. GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5A

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