Chapter IX GENERAL PROVISIONS

1. (1) The Commissioner may constitute a State level ‘Authority for Clarification and Advance Rulings’ comprising of 3 officers not below the rank of Joint Commissioner to clarify, in the manner prescribed any aspect of the implementation of the Act.
2. (2) No application shall be entertained where the question raised in the application :-
   • (i) is already pending before any officer or authority of the Department or Appellate Tribunal or any Court;
   • (ii) relates to a transaction or issue which is designed apparently for the avoidance of tax: Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons for such rejections shall be recorded in the order.
3. (3) No officer or any other authority of the Department shall proceed to decide any issue in respect of which an application has been made by an applicant under this Section and is pending.
4. (4) The order of the authority shall be binding:-
   • (i) on the applicant who had sought clarification;
   • (ii) in respect of the goods or transaction in relation to which a clarification was sought; and
   • (iii) on all the officers other than the Commissioner: Provided the dealer does not file an appeal before Sales Tax Appellate Tribunal within 30 days of the Ruling in the manner prescribed.
5. (5) The authority for clarifications shall have power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties. An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation.
6. (6) The Commissioner may also refer any matter for opinion of the Authority for clarification without prejudice to his authority.

1. (1) Where a contract or an agreement was concluded between two or more parties before the commencement of the Act and no provision for tax under the Act was made in the contract, the selling dealer shall pay tax due on any sale liable to tax made under such contract after the commencement of the Act.
2. (2) Where a contract is concluded after the commencement of the Act, and no provision relating to tax was made in the contract, the contract price shall be deemed to include tax due under the Act and the selling dealer shall account for the tax due.

1. (1) Notwithstanding anything contained in the Act, any industrial unit availing a tax holiday or tax exemption on the date of commencement of the Act shall be treated as a unit availing tax deferment.
2. (2) The unit availing tax deferment as specified in sub-section
3. (1) shall be eligible to issue tax invoices and to claim input tax credit subject to provisions of Section 13 of the Act.
4. (3) The period of eligibility, the method of debiting eligibility amount, the repayment and any other benefits for all units availing tax deferment shall be in the manner prescribed.

1. (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the Government for any act done or purporting to be done under the Act without the previous sanction of the 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. (2) No officer or servant of the 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 the Act.

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.

No assessment made, penalty or compounding fee levied or other order passed by any officer or authority under the 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.

The amount of turnover for any tax period or for any calendar quarter shall be rounded off to the nearest multiple of Rs.10/- (Rupees ten only) and for this purpose if such amount is not a multiple of Rs.10/- (Rupees ten only), but is Rs.5/- (Rupees five only) or more, the amount shall be increased to the next higher amount which is a multiple of Rs.10/- (Rupees ten only) and if such amount is less than Rs.5/- (Rupees five only), the amount shall be reduced to the next lower amount which is a multiple of Rs.10/- (Rupees ten only); and the amount so rounded off shall be deemed to be the turnover of the dealer for the purposes of the Act.

The amount of tax, input tax, output tax, net tax, interest, penalty, or any other sum and the amount of refund due under the provisions of the Act, shall be rounded off to the nearest rupee and for this purpose, if such amount is fifty paise or more it shall be increased to the next rupee and if such amount is less than fifty paise, it shall be ignored.

The powers conferred by the Act and the rules made thereunder on any of the officers appointed under section 3-A may also be exercised by any of the officers superior to the officers so empowered, subject to any instructions issued by the Commissioner.

1. (1) If any difficulty arises in giving effect to the provisions of the Act in consequence of the transition to the said provisions from the corresponding provisions of the Act in force immediately before the commencement of the Act, the Government may, by order in the Andhra Pradesh Gazette, make such provisions as appear to them to be necessary or expedient for removing the difficulty.
2. (2) If any difficulty arises in giving effect to the provisions of the Act (otherwise than in relation to the transition from the provisions of the corresponding Acts in force before the commencement of the Act), the Government may, by order make such provisions, not inconsistent with the purposes of the Act, as appear to it to be necessary or expedient for removing the difficulty.

The Commissioner may, from time to time, issue such orders, instructions and directions not inconsistent with the provisions of the Act or the rules made thereunder 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:

Power to make Rules

1. (1) The Government may by notification, make rules to carry out the purposes of the Act.
2. (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 the Act to be prescribed;
   • (b) 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.
   • (c) the term of office, and the conditions of service, of the members of the Appellate Tribunal;
   • (d) the issue of registration 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 the Act;
   • (e) the rectification of mistakes apparent from the record of any assessment, appeal or revision and the period within which such rectification may be made;
   • (f) the administration of the check posts set up and barriers erected under the Act and the regulation of the work therein;
   • (g) the disposal of goods confiscated under the Act and of the proceeds thereof;
   • (h) the issue of bills or tax invoices 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;
     • (i) 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;
   • (j) 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;
   • (k) the application of the provisions of the Code of Civil Procedure, 1908 to the extent specified, in respect of applications, appeals and other proceedings under the Act;
   • (l) securing that returns furnished or accounts or documents produced, or evidence of any kind given under the Act before any assessing authority or on appeal or revision from any decision of such authority are kept confidential;
   • (m) the duties and powers of officers appointed for the purpose of enforcing the provisions of the Act;
   • (n) the circumstances in which and the extent to which, fees paid in pursuance of Section 33 may be refunded;
   • (o) generally regulating the procedure to be followed and the forms to be adopted in proceedings under the Act;
   • (p) the assessment and recovery of tax under the Act in respect of business which is discontinued or the ownership of which has changed or in respect of business of a deceased person;
   • (q) The assessment and recovery of tax under the Act in respect of business owned by minors or other incapacitated persons or by persons residing outside the State;
   • (r) The assessment and recovery of tax under the 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;
3. (3) Any rule under the Act, may be made so as to have retrospective effect.
4. (4) In making a rule under sub-section
5. (1) or (2), the 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 Rs.2,000/- (Rupees two thousand only).
6. (5) Every rule made under the Act, shall immediately after it is made, be laid before the Legislative Assembly of the State 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, the Legislative Assembly agrees 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.

1. (1) The Government may, by notification, alter, add to or cancel any of the Schedules.
2. (2) Where a notification has been issued under sub-sectio