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

1. (1) This Act may be called the Andhra Pradesh General Sales Tax (Amendment) Act, 1986. (2)
   • (a) Section 17 shall be deemed to have come into force on the 1st July, 1985 ;
   • (b) Sub-clause
   • (a) of clause (ii), clauses
     • (iii) to (vi), clause (viii), sub-clause
   • (a) of clause
     • (ix) of section 14 and items 166 and 167 inserted by clause
     • (xi) of section 14 shall be deemed to have come into force on the 1st June, 1986 ; and
   • (c) the remaining provisions shall come into force at once.

For section 5-A of the principal Act, the following section shall be substituted; namely :- "5-A. Every dealer who is liable to pay tax under sections 5, 5-C, 5-B, 6, 6-A and 6-C shall, in addition to the tax payable under those sections, pay for each year a tax on his turnover liable to tax at the rate of-

1. (a) one half paise on every rupee where the total turnover for the year is ten lakh rupees or more but less than fifty lakh rupees; and
2. (b) one paise on every rupee where the total turnover is fifty lakh rupees or more: Provided that in respect of declared goods the total rate of tax together with the rate of additional tax specified in this section shall not exceed four percent."

For section 13-A of the principal Act, the following section shall be substituted, namely:- "13-A. 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 after giving the dealer a reasonable opportunity of being heard direct him to pay by way of penalty a sum not exceeding rupees five hundred."

For section 5-A of the principal Act, the following section shall be substituted; namely :- "5-A. Every dealer who is liable to pay tax under sections 5, 5-C, 5-B, 6, 6-A and 6-C shall, in addition to the tax payable under those sections, pay for each year a tax on his turnover liable to tax at the rate of-

1. (a) one half paise on every rupee where the total turnover for the year is ten lakh rupees or more but less than fifty lakh rupees; and
2. (b) one paise on every rupee where the total turnover is fifty lakh rupees or more: Provided that in respect of declared goods the total rate of tax together with the rate of additional tax specified in this section shall not exceed four percent."

In the First Schedule to the principal Act,--

1. (i) in items 1 to 14, 27, 40, 41, 43, 46, 51, 82, 94, 111, 114, 137 and 138 for the entry in column

1. (3) the following entry shall be substituted namely :-- "10 paise in the rupee".
   • (ii) in item 38,
   • (a) in sub-item (ii), in column (1), the words "other than those made of wood" shall be omitted;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :-- "10 paise in the rupee".
     • (iii) after item 90, the following item and entries relating thereto shall be inserted, namely :-- "90. Sports goods including goods used for indoor or outdoor games or athletics including stop watches, sports shoes, rings, bladders ball covers, carrom stickers, kitbags, medals, cups, trophies and parts and accessories thereof, whatever be the material they are made of. At the point of first sale in the State. 6 paise in the rupee."
     • (iv) in item 91,
   • (a) for the entry in column (1), the following item shall be substituted, namely :-- "Mosaic tiles and chips, polished granite stones, ceramic and glazed floor and wall tiles and joining powder and situ mixtures." ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :-- "10 paise in the rupee".
     • (v) after item 92, the following item and entries relating thereto shall be inserted, namely :-- "92-A. Ordinary polished stones including napa slabs. At the point of first sale in the State. 10 paise in the rupee."
     • (vi) after item 102, the following item and entries relating thereto shall be inserted, namely :-- "102-A. Stone ware pipes. At the point of first sale in the State. 9 paise in the rupee."
     • (vii) in item 105, for the entries in column
2. (1) the following entries shall be substituted, namely :-- "Footware,--
   • (a) costing rupees fifty and above.
   • (b) costing less than rupees fifty." ;
     • (viii) after item 129, the following item and entries relating hereto shall be inserted, namely :-- "129-A. Articles of food (other than those specifically mentioned elsewhere) prepared wholly or mainly from flour of gram cereals pulses or oil seeds. At the point of first sale in the State. 6 paise in the rupee."
     • (ix) in item 152,--
   • (a) in column (1), the words "and parts and accessories thereof" shall be added at the end;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :-- "15 paise in the rupee."
     • (x) in item 159 for the entry in column (1), the following entry shall be substituted, namely :-- "Pickles when sold in sealed or capsuled or corked bottles, jars, tins or other containers."
     • (xi) after item 165, the following items and entries relating thereto shall be added, namely :-- "166. Air products At the point of first sale in the State. 5 paise in the rupee. 167. Sago At the point of first sale in the State. 5 paise in the rupee. 168. Safety matches At the point of first sale in the State. 5 paise in the rupee. 169. Cashewnut kernel At the point of first sale in the State. 6 paise in the rupee. 170. Tamarind when obtained from outside the State. At the point of first sale in the State. 4 paise in the rupee. 171. Tamarind seed when obtained from outside the State. At the point of first sale in the State. 5 paise in the rupee."

After section 5-E of the principal Act, the following section shall be inserted, namely :-- "5-F.

1. (1) In lieu of the tax payable under sub-section
2. (1) of section 5 and section 5-C, every dealer (other than a casual trader) may at his option pay the amount of tax as specified in the Table given below on his turnover liable to tax under sub-section
3. (1) of section 5 and section 5-C. THE TABLE Turnover subject to subsection 5
4. (1) and section 5-C, payable per year. Amount of tax Rs. Rs.

Provided that the dealers who have opted to pay the amount of the tax under this sub-section shall not be liable to tax under section 5-A and 6-B if the turnover referred to above does not exceed rupees five lakhs.

1. (2) Any dealer who opts to pay any tax under sub-section
2. (1) shall apply in the prescribed form to the assessing authority to be permitted to pay the tax under sub-section
3. (1) and on being permitted be shall pay the tax due in advance during the year in monthly or prescribed instalments and for that purpose shall submit such returns in such manner as may be prescribed.
4. (3) The permission granted by the assessing authority under sub-section
5. (2) shall continue to be in force till the dealer withdraws his option.
6. (4) The tax paid under sub-section
7. (2) shall be subject to such adjustment as may be prescribed on completion of final assessment in the manner prescribed.
8. (5) The assessing authority may by an order in writing cancel the permission granted under sub-section
9. (2) for good and sufficient reasons after giving the dealer concerned an opportunity of being heard".

Amendment of the First Schedule 14. In the First Schedule to the principal Act,—

1. (i) in items 1 to 14, 27, 40, 41, 43, 46, 51, 82, 90, 111, 114, 137 and 138 for the entry in column

1. (3) the following entry shall be substituted, namely:— "10 paise in the rupee".
   • (ii) in item 38,—
   • (a) in sub-item (ii), in column (1), the words "other than those made of wood" shall be omitted;
   • (b) for the entry in column (3), the following entry shall be substituted, namely:— "10 paise in the rupee".
     • (iii) after item 90, the following item and entries relating thereto shall be inserted, namely:— "90. Sports goods includ- At the 6 paise ing goods used for indoor or point of in the outdoor games or athletics first sale Rupee." ; including stop watches, sports in the shoes, rings, bladders, ball State. covers, carrom stickers, kitbags, medals, cups, trophies and parts and accessories there- of, whatever be the material they are made of.

Sections 10, 12, 12A and 12B of the principal Act shall be omitted.

In section 13 of the principal Act, the words "or section 12A as the case may be" shall be omitted.

33BB. Non-refund of tax in certain cases. 33BB. Where a levy and collection of tax is held invalid by any judgement 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: Provided that where any court or Tribunal holds the levy and collection of tax as invalid and orders refund of any tax collected, the refund shall be restricted to the period of three years immediately preceding the judgement or order.

Amendment of the First Schedule 4. In the First Schedule to the principal Act, after item 172, the following item and entries relating thereto shall be added, namely:— "173. Agarbathi at the point of first sale in the State 6 paise in the rupee".

Transfer of cases to Tribunal 12.

1. (1) All cases connected with sales tax matters dealt with in the principal Act and pending in the High Court immediately before the date of commencement of this Act as would have been within the jurisdiction of the Special Appellate Tribunal if the causes of action on which such proceedings were based had arisen after the said date of commencement, shall stand transferred to the Special Appellate Tribunal with effect from the date of the commencement of this Act.
2. (2) All writ petitions (including any petitions and proceedings relating thereto), connected with, or arising out of proceedings under the principal Act, and pending in the High Court immediately before the date of commencement of this Act, shall stand transferred to the Special Appellate Tribunal, with effect from the date of commencement of this Act and the said writ petitions, petitions and proceedings shall be deemed to be revision petitions under section 22 of the principal Act and the Special Appellate Tribunal shall pass appropriate orders accordingly.
3. (3) All writ appeals (including any petitions and proceedings relating thereto) connected with, or arising out of proceedings under the principal Act and pending in the High Court immediately before the date of commencement of this Act, shall be heard and disposed of by the High Court as if this Act had not been passed.

In section 5 of the principal Act, in sub-section

1. (1) for the expression "Rs. 1,00,000" the expression "Rs. 2,00,000", shall be substituted.

Amendment 14. In the First Schedule to the principal Act,--

1. (i) in items 1 to 14, 27, 40, 41, 43, 46, 51, 82, 94, 111, 114, 137 and 138 for the entry in column

1. (3) the following entry shall be substituted namely :-- "10 paise in the rupee ".
   • (ii) in item 38,
   • (a) in subitem (ii), in column (1), the words "other than those made of wood" shall be omitted ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :- "10 paise in the rupee ".
     • (iii) after item 90, the following item and entries relating thereto shall be inserted, namely :- "90. Sports goods including goods used for indoor or outdoor games or athletics including stop watches, sports shoes, rings, bladders, ball covers, carrom stickers, kitbags, medals, cups, trophies and parts and accessories thereof, whatever be the material they are made of. At the point of first sale in the State. 6 paise in the rupee." ; (iv)
   • (a) for the entry in column (1), the following item shall be substituted, namely :- "Mosaic tiles and chips, polished granite stones, ceramic and glazed floor and wall tiles and joining powder and situ mixtures." ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :- "10 paise in the rupee." ;
     • (v) after item 92, the following item and entries relating thereto shall be inserted, namely :- "92-A. Ordinary polished stones including napa slabs. At the point of first sale in the State. 10 paise in the rupee." ;
     • (vi) after item 102, the following item and entries relating thereto shall be inserted, namely :- "102-A. Stone ware pipes. At the point of first sale in the State. 9 paise in the rupee." ;
     • (vii) in item 105, for the entries in column
2. (1) the following entries shall be substituted, namely :- "Footwear,--
   • (a) costing rupees fifty and above.
   • (b) costing less than rupees fifty." ;
     • (viii) after item 129, the following item and entries relating thereto shall be inserted, namely :- "129-A. Articles of food (other than those specifically mentioned elsewhere) prepared wholly or mainly from flour of gram cereals pulses or oil seeds. At the point of first sale in the State. 6 paise in the rupee." ;
     • (ix) in item 152,--
   • (a) in column (1), the words "and parts and accessories thereof" shall be added at the end ;
   • (b) for the entry in column (3), the following entry shall be substituted, namely :- "15 paise in the rupee." ;
     • (x) in item 159, for the entry in column (1), the following entry shall be substituted, namely :- "Pickles when sold in sealed or capsuled or corked bottles, jars, tins or other containers." ;
     • (xi) after item 165, the following items and entries relating thereto shall be added, namely :- "166. Air products. At the point of first sale in the State. 5 paise in the rupee. 167. Sago. At the point of first sale in the State. 5 paise in the rupee. 168. Safety matches. At the point of first sale in the State. 5 paise in the rupee. 169. Cashewnut kernel. At the point of first sale in the State. 6 paise in the rupee. 170. Tamarind when obtained from outside the State. At the point of first sale in the State. 4 paise in the rupee. 171. Tamarind seed when obtained from outside the State. At the point of first sale in the State. 5 paise in the rupee."

In the principal Act, after section 14B, the following sections shall be inserted, namely :- 14C.

1. (1) Subject to the conditions specified in sub-sections
2. (2) to
3. (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 (Central Act 47 of 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 per cent of the total turnover, in lieu of tax payable under the other provisions of this Act.
4. (2) The provisions of this section shall not apply to dealers dealing in such commodities as may be notified by the Government from time to time.
5. (3) No dealer shall be eligible to pay tax under sub-section
6. (1) for three years from the date of registration under this Act.
7. (4) If in any one of the preceding three 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).
8. (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
9. (4) of the Act, in any of the preceding three years, shall not be entitled to opt to pay tax under sub-section (1).
10. (6) The assessment of tax under sub-section
11. (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.
12. (7) If the return filed by a dealer under sub-section
13. (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
14. (6) and proceed to assess the total turnover under section 14 of the Act. 14-D.
15. (1) Every dealer (other than a casual trader or a dealer who opted for payment of tax under section 14-C or agent of a non-resident dealer) whose total turnover in a year does not exceed rupees twenty five lakhs, in addition to the returns to be filed under section 13 shall within thirty days of the close of the year, 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, in such form and in such manner, as may be prescribed along with the tax due.
16. (2) Every such dealer liable to submit a return of self assessment under sub-section
17. (1) shall assess the correct amount of tax due on the turnover liable to tax: Provided that no dealer shall be eligible to assess tax under this section due for three years from the date of registration under this Act.
18. (3) Among the cases where the return is filed under sub-section
19. (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
20. (1) does not appear to be correct and complete; or the dealer has not paid the tax due under sub-section
21. (1) in full; or
    • (ii) where the increase in net taxable turnover during assessment year is less than twenty five per cent over such turnover of the preceding year; or
    • (iii) where in any one of the preceding three 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 three preceding years, any proceedings are pending or action was taken under section 14
22. (4) or section 18 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.
23. (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.
24. (5) In all the cases where a return filed under sub-section
25. (1) is not taken up for assessment either under sub-section
26. (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.
27. (6) The provisions of sub-section
28. (4) of section 14 shall mutatis mutandis apply to the assessment under this section.

In the Third Schedule to the principal Act,-

1. (1) in item 2, in column (1),
   • (a) for sub-item (i), the following shall be substituted, namely :- "(1) Pig iron and cast iron including ingot, moulds and bottom plates";
   • (b) sub-item
     • (x) shall be omitted;
2. (2) after item 2, the following item and entries relating thereto shall be inserted, namely :- "2A. Iron and Steel scrap, that is to say,-
   • (i) Iron scrap, cast iron runner, scrap and Iron skull scrap
   • (ii) Steel melting scrap in all forms including steel skull, turnings and borings. At the point of purchase by an electric arc furnace unit or an induction furnace unit at the point of purchase by such unit and in all other cases at the point of purchase by the last dealer who buys in the State. 4 paise in the rupee."
3. (3) in item 6, in the entry in column (2), for the words "by a miller", the words "by an oil miller", shall be substituted.

In the Second Schedule to the principal Act, in the heading for the expression, "Section 5

1. (2) (b)", the expression "Section 5" shall be substituted.

In the principal Act, for the First, Second, Fifth, Sixth and Seventh Schedules, the following Schedules shall be substituted, namely :-

GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5

1. (a) Groundnut oil or refined oil not covered by item
2. (b) below. At the point of first sale in the State. 10 Paise in the rupee.
3. (b) Groundnut oil or refined oil obtained from groundnut that has met tax under this Act. At the point of first sale in the State. 4 Paise in the rupee.

1. (i) electricity,
2. (ii) diesel,
3. (iii) Petrol,
4. (iv) furnace oil,
5. (v) kerosene,
6. (vi) coal including charcoal, or
7. (vii) any other fuel or power, including spare parts and accessories of such machinery (other than those specifically mentioned elsewhere). At the point of first sale in the State. 10 Paise in the rupee.

1. (b) below. At the point of first sale in the State. 10 Paise in the rupee.
2. (b) Vermicelli and all types of noodles obtained from Semiya wheat or maida that has met tax under this Act. At the point of first sale in the State. 8 Paise in the rupee.

1. (a) Not covered by item
2. (b) below. At the point of first sale in the State. 4 Paise in the rupee.
3. (b) Obtained from rice including paddy out of which rice is produced that has met tax under this Act. At the point of first sale in the State. 4 Paise in the rupee.
4. (c) Obtained from maize. At the point of first sale in the State. 4 Paise in the rupee.

1. (a) Not covered by item
2. (b) below. At the point of first sale in the State. 4 Paise in the rupee.
3. (b) Obtained from gram or dhall that has met tax under this Act. At the point of first sale in the State. 15 Paise in the rupee.

1. (a) Not covered by item
2. (b) below. At the point of first sale in the State. 10 Paise in the rupee.
3. (b) Obtained from arecanut that has met tax under this Act. At the point of first sale in the State. 15 Paise in the rupee.

1. (1) Polymers of ethylene, in primary form polyethylene. At the point of first sale in the State. 10 Paise in the rupee.
2. (2) Polymers of propylene or of other olefins, in primary forms- polypropylene, polyisobutylene. At the point of first sale in the State. 10 Paise in the rupee.
3. (3) Polymers of styrene, in primary forms- polystyrene, styrene-acrylonitrile
   • (SAN) copolymers, acrylonitrile-butadiene-styrene
   • (ABS) terpolymers. At the point of first sale in the State. 10 Paise in the rupee.
4. (4) Polymers of vinyl chloride or of other halogenated olefins, in primary forms- polyvinyl chloride, polychloro fluoroethylenes. At the point of first sale in the State. 10 Paise in the rupee.
5. (5) Polymers of vinyl acetate or of other vinyl esters in primary forms, other vinyl polymers in primary forms- polyvinyl alcohols. At the point of first sale in the State. 10 Paise in the rupee.
6. (6) Acrylic polymers in primary forms- polymethyl methacrylate. At the point of first sale in the State. 10 Paise in the rupee.
7. (7) Polyacetals, other polyethers and epoxide resins, in primary forms, polycarbonates, alkyd resins, polyallyl, esters and other polyesters, in primary form- Polyethylene terephthalate diallylphthalate resins polybutylene terephthalate. At the point of first sale in the State. 10 Paise in the rupee.
8. (9) Amino resins, polyphenylene oxide, phenoly resins and polyurethanes in primary forms. At the point of first sale in the State. 10 Paise in the rupee.
9. (10) Silicones in primary forms. At the point of first sale in the State. 10 Paise in the rupee.
10. (11) Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, in primary forms. At the point of first sale in the State. 10 Paise in the rupee.
11. (12) Cellulose and its chemical derivatives in primary forms, cellulose acetates, cellulose nitrates, cellulose ethers, cellulose xanthate. At the point of first sale in the State. 10 Paise in the rupee.
12. (13) Natural polymers (For example, alginic acid) and modified natural polymers (For example, hardened proteins, chemical derivatives of natural rubber) in primary forms- dextran. At the point of first sale in the State. 10 Paise in the rupee.
13. (2) Tubes, pipes and hoses and fittings, thereof (For example, joints, elbows, flanges), of plastics. At the point of first sale in the State. 10 Paise in the rupee.
14. (3) Floor coverings of plastics, whether or not self-adhesive in rolls or in the form of tiles; wall or ceiling coverings of plastics. At the point of first sale in the State. 10 Paise in the rupee.
15. (4) Plates, sheets, films, foil, tape, strip and other flat shapes. At the point of first sale in the State. 10 Paise in the rupee.

132 Lottery Tickets. At the point of first sale in the State. 4 Paise in the rupee.

Explanation-I: The expression "bullion" in items 20 and 21 means gold or silver and includes gold or silver alloyed with copper, lead or any other kind of base metal.

Explanation-II: For the purpose of items 31, 39, 70, 71, 72, 73, 74, 103, 118, a sale by one oil company to another oil company shall not be deemed to be the first sale in the State and accordingly any sale by such oil company (to a person other than oil company) shall be deemed to be the first Sale in the State.

Note: The expression "oil company" in items Explanation-II means:

1. (a) Indian Oil Corporation Limited.
2. (b) Hindustan Petroleum Corporation Limited.
3. (c) Bharat Petroleum Corporation Limited.
4. (d) Indo-Burma Petroleum Company Limited; and
5. (e) Such other oil company as the Government may, from time to time, by notification in the Gazette specify in this behalf. Explanation-IV: Omitted. Explanation-V: For purposes of items 63, 64 and 75, in the case of firewood and bamboos purchased by the contractors in the auction of forests conducted by the Forest Department of the State Government and sold by such contractors, the sale by such contractors of such firewood or bamboos in any form or size shall be deemed to be first sale. Explanation-VI: For the purpose of item 79, "silk cloth" means all varieties of cloth manufactured either wholly or partly from silk and includes embroidery in the piece, in strips or in motifs but does not include any cloth which is subject to levy of duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957). Explanation-VIII: The pulses, referred to in item 130 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. SECOND SCHEDULE GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE TAX IS LEVIABLE UNDER SECTION 3

SIXTH SCHEDULE GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5A

1. (i) wires, holders, plugs, switches, electrical earthenware and porcelain-ware;
2. (ii) electrical fans, lighting bulbs, torches, fluorescent tubes and other fittings, like chokes and starters and other parts and accessories thereof;
3. (iii) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, generators, transformers and parts and accessories thereof.

1. (iii) Unhardened vulcanised rubber used for piping and tubing. Do. 15 Paise in the rupee.
2. (iv) Transmission, conveyor or elevator belts or belting material of vulcanised rubber whether combined with any textile material or otherwise. Do. 9 Paise in the rupee.

1. (i) sheet glass and plate glass:
2. (ii) mirrors:
3. (iii) glassware,
4. (iv) glass shells, glass globes and chimneys for lamps and lanterns:
5. (v) other glassware including table-ware. Do. 15 Paise in the rupee.

19 Paper of all kinds (including paste-board, mill-board, straw board and card-board), that is to say, -

1. (i) blotting, toilet or target tissue, teleprinted, typewriting, manifold, bank, bond or art paper, chrome paper, sized paper, cheque paper, stamp paper, cartridge paper, parchment and coated board including art board, chrome board and board for playing cards;
2. (iii) printing and writing paper, packing and wrapping paper, straw board and pulp board, including wax board, duplex and triplex board or other sorts;
3. (iv) all other kinds of paper and paper board not otherwise specifically mentioned above including cover flap, but excluding cinematographic and photographic paper. Do. 10 Paise in the rupee.

20 All kinds of suitcases, briefcases and vanity bags. At every point of sale in the State. 12 Paise in the rupee.

Provided that for the purpose of liquor tax at the 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 preceding point of sale.

Explanation to Entry

1. (1) in this Schedule:
   • (a) "Point of first sale" shall mean sale of liquor made by a dealer who manufactures liquor in the State or imports liquor from outside the State to any other dealer or person;
   • (b) "Point of last sale" shall mean sale of liquor to a person by a dealer who purchased liquor from another dealer in the State. 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. Provided that 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 Provided further that the turnover of commodities other than liquor for tax purposes shall be arrived at by deducting the turnover of such goods on which tax has been levied at the preceding point of sale. Explanation-VII: ( Provided that in the case of food grains other than those specified in Third Schedule, the tax is leviable at the point of first sale in the State).

In the Fifth Schedule to the principal Act, in the heading, for the expression "section 5

1. (2) (c)", the expression "Section 5" shall be substituted.

In the Sixth Schedule to the principal Act, in the heading, for the expression "section 5

1. (2) (d)", the expression "Section 5" shall be substituted.

After the Sixth Schedule to the principal Act, the following Schedule shall be added, namely: - "SEVENTH SCHEDULE GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5.

Description of goods. Point of levy. Rate of tax.

1. Goods other than those specified in First to Sixth Schedules; At the point of first sale in the State. 6 paise in the rupee.

Provided that a dealer other than a casual trader and an agent of a non-resident dealer whose total turnover for a year is less than rupees two lakhs shall not be liable to pay tax in respect of the goods mentioned in this Schedule."

Amendment 17. In the Second Schedule to the principal Act, in the heading for the expression, "Section 5

1. (2) (b)", the expression "Section 5" shall be substituted.

Amendment 18. In the Third Schedule to the principal Act, -

1. (1) in item 2, in column (1),
   • (a) for sub-item (i), the following shall be substituted, namely :- "(1) Pig iron and cast iron including ingot, moulds and bottom plates";
   • (b) sub-item
     • (ii) shall be omitted;
2. (2) after item 2, the following item and entries relating thereto shall be inserted, namely: - "(z) Iron and Steel scrap, that is to say,-
   • (i) Iron scrap, cast iron strip, runner, scrap and Iron skull scrap. when purchased by an electric arc furnace unit or an induction furnace unit in the State 4 paise in the rupee.
   • (ii) Steel melting scrap in all forms including steel skull, turnings and borings. at the point of purchase by such unit and in all other cases at the point of purchase by the last dealer who buys in the State."
3. (3) in item 6, in the entry in column (2), for the words "by a miller", the words "by an oil miller" shall be substituted.

Sl. No. Description of goods Point of levy Rate of tax 1 Manganese (including manganese ore) At the point of purchase by the last dealer who buys in the State. 8 Paise in the rupee. 2 Iron Ore -do- 8 Paise in the rupee. 5 Butter and Ghee other than that purchased from any organisation registered under the Companies Act, 1956 or the Andhra Pradesh Co-operative Societies Act, 1964 or 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 stalk At the point of purchase by the last dealer who buys in the State. 8 Paise in the rupee. 8 Oil seeds 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. 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 Pippalamulaka. Do. 8 Paise in the rupee. 19 Prawns, lobsters, frogs and frog legs. At the point of purchase by the last dealer who buys in the State. 9 Paise in the rupee. 20 Ajwan (Vamu). At the point of first purchase in the State. 8 Paise in the rupee.

Sl. No. Description of goods Point of levy Rate of tax 6 All kinds of electrical goods, instruments, apparatus and appliances (other than articles of plastic and those specifically mentioned elsewhere, including) At every point of sale in the State. 12 Paise in the rupee. (i) wires, holders, plugs, switches, electrical earthenware and porcelain-ware; (ii) electrical fans, lighting bulbs, torches, fluorescent tubes and other fittings, like chokes and starters and other parts and accessories thereof; (iii) electrical grinders, mixers, blenders, hair-driers, shavers, washing machines, heaters, cooking ranges, boilers, ovens, geysers, generators, transformers and parts and accessories thereof. 7 Sheets, cushions, mattresses, pillows and other articles made of rubber, plastic foam, synthetic foam or other similar material. Do. 15 Paise in the rupee. 8 Paints, colours, dry distempers, varnishes and blacks, cellulose, lacquers, polish, bituments, india enamels, cement-based water paints, turpentine oil, bale oil, white oil and thinners and all other paint materials. Do. 15 Paise in the rupee. 10A Timber of all kinds; such as beams, rafters and planks. At every point of sale in the State. 15 Paise in the rupee. (iii) Unhardened vulcanised rubber used for piping and tubing. Do. 15 Paise in the rupee. (iv) Transmission, conveyor or elevator belts or belting material of vulcanised rubber whether combined with any textile material or otherwise. Do. 9 Paise in the rupee. 13 Water supply and sanitary fittings (other than porcelain and earthenware). Do. 9 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. 10 Paise in the rupee. 14A All hardware of base metal or alloys, other than those mentioned above. Do. 15 Paise in the rupee. 15 Staple fibre and yarn. Do. 4 Paise in the rupee. 16 Foot-wear other than plastic foot-wear costing rupees fifty and above. Do. 7 Paise in the rupee. 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 resins or similar organic binding substances) in sheets, blocks, boards or in any other form and includes flush doors. Do. 15 Paise in the rupee. 18 Glass and glassware, including, (i) sheet glass and plate glass: (ii) mirrors: (iii) glassware, (iv) glass shells, glass globes and chimneys for lamps and lanterns: (v) other glassware including table-ware. Do. 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) blotting, toilet or target tissue, teleprinted, typewriting, manifold, bank, bond or art paper, chrome paper, 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 wax board, duplex and triplex board or other sorts; (iv) all other kinds of paper and paper board not otherwise specifically mentioned above including cover flap, but excluding cinematographic and photographic paper. Do. 10 Paise in the rupee. 20 All kinds of suitcases, briefcases and vanity bags. At every point of sale in the State. 12 Paise in the rupee. Provided that for the purpose of liquor tax at the 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 preceding point of sale. Explanation to Entry (1) in this Schedule: (a) "Point of first sale" shall mean sale of liquor made by a dealer who manufactures liquor in the State or imports liquor from outside the State to any other dealer or person; (b) "Point of last sale" shall mean sale of liquor to a person by a dealer who purchased liquor from another dealer in the State. 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. Provided that 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 Provided further that the turnover of commodities other than liquor for tax purposes shall be arrived at by deducting the turnover of such goods on which tax has been levied at the preceding point of sale. Explanation-VII: ( Provided that in the case of food grains other than those specified in Third Schedule, the tax is leviable at the point of first sale in the State). 19. Amendment of Fifth Schedule In the Fifth Schedule to the principal Act, in the heading, for the expression "section 5 (2) (c)", the expression "Section 5" shall be substituted. 20. Amendment of Sixth Schedule In the Sixth Schedule to the principal Act, in the heading, for the expression "section 5 (2) (d)", the expression "Section 5" shall be substituted. 21. Addition of new Seventh Schedule After the Sixth Schedule to the principal Act, the following Schedule shall be added, namely: - "SEVENTH SCHEDULE GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5. Description of goods. Point of levy. Rate of tax. (1) (2) (3) 1. Goods other than those specified in First to Sixth Schedules; At the point of first sale in the State. 6 paise in the rupee. Provided that a dealer other than a casual trader and an agent of a non-resident dealer whose total turnover for a year is less than rupees two lakhs shall not be liable to pay tax in respect of the goods mentioned in this Schedule." 22. Amendment of the Second Schedule Amendment 17. In the Second Schedule to the principal Act, in the heading for the expression, "Section 5 (2) (b)", the expression "Section 5" shall be substituted. 23. Amendment of the Third Schedule Amendment 18. In the Third Schedule to the principal Act, - (1) in item 2, in column (1), (a) for sub-item (i), the following shall be substituted, namely :- "(1) Pig iron and cast iron including ingot, moulds and bottom plates"; (b) sub-item (ii) shall be omitted; (2) after item 2, the following item and entries relating thereto shall be inserted, namely: - "(z) Iron and Steel scrap, that is to say,- (i) Iron scrap, cast iron strip, runner, scrap and Iron skull scrap. when purchased by an electric arc furnace unit or an induction furnace unit in the State 4 paise in the rupee. (ii) Steel melting scrap in all forms including steel skull, turnings and borings. at the point of purchase by such unit and in all other cases at the point of purchase by the last dealer who buys in the State." (3) in item 6, in the entry in column (2), for the words "by a miller", the words "by an oil miller" shall be substituted. 24.