Addition of new Seventh Schedule

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

Tax198625 of 26 sections available

Statutory text

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."

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