Vidhi Codex

Andhra Pradesh Small Scale Industries (Restriction on Sales Tax Holiday) Act, 1995

Andhra Pradesh Small Scale Industries (Restriction on Sales Tax Holiday) Act, 1995

Tax19952 sections

The Andhra Pradesh Small Scale Industries (Restriction on Sales Tax Holiday) Act, 1995 regulates tax exemptions granted to small scale industrial units across Andhra Pradesh. It places strict statutory limits on sales tax holiday incentives that were previously provided under earlier executive government orders. The legislation directly applies to small business owners and industrial operators within the state who relied on extended tax-free periods. This Act matters significantly because it legally overrides prior administrative notifications, curbing tax concessions to safeguard state revenue while increasing tax liabilities and altering financial planning for local small scale enterprises.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Restriction on Sales Tax Holiday

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