Business, Brand Name, Casual Trader, Dealer, Declared Goods, Notified

An Act further to amend the Addhra Pradesh beneral
Sales Tax Act, 1957.
Be it enacted by fhe Legislative Assembly ofthe ~bte
of Aniihra Pradesh in .the Thirty-seventh Year of .the
Republic of India as .follows :-
Short tit10

  1. (1) This Act may be called the Andhra ~rade&and cornmen-
    General Sales Tax (Amendment) Act, 1986.
    (2) (a) Section 17 shall be dcemed to have
    come into force on the I st JuIy, 1985 ;
    (b) Sub-clause (a) of clause (ii), clauses (iii)
    to (vi), cIause (viii), sub-clause (a) of clause (ix) of
    section 14 and items 166 and 167 inserted by
    clause (xi) of section 14 shall be have
    come into force on the 1st June, 1986 ;and
    [c) the remaining provisions shall come into
    force at once.
  2. In theAndhra Pradesh General Sales Tax Act,Amondmtnt
    1957, (hereinafter referred to as the prhcipaI Act), in AC~ ofS~E~IOD VI of2,1

    section 2, in sub-seation (I),–
    (i) in clause (b) far the -words “areas of . the
    State”, the r9ords “areas or thewhole of rho State”
    shall h substituted ;
    (ii)- in ~lau~ (XI), ,
    (a) in explanation VLI, for the words ‘a


amount ‘~vhiohhas beespaid .bythe hbscriber if suoh
subscriber had not won the prize till the end of the
series ofdraw”, thc words “the amount which–would
have bmn payable bj the subscriber had he not woo
*Received the assent of the Governor onthe 31st July, 1986.
For Statcmzntof Objects and Reasons, please s-ee tho – An&a
Prodesh Gazette, Part LV -A, Extraordinary, dated the 24th Tdy, . .
1986, at page 17.the prize till the end of the series of draw” shall be
substituted ;
(b) after explanation VII, the following r
cxplamiion shall be added, namely :
“Explanation VII : Bvery transfer of ,property
in goods by the Central Government or the State
Government for cash or for deferred payment or for
my oiher valuable considcraiion, whether or .not in
the oourse of business shall be deemed to be a sale for
the purpose of this Act. “. .
(iii) in clausl: (s), in item (a) of sub-clause
(ii), for the’words “the cost of any goods”,the words
“the valuc of any goods” shall be substituted. 1 .. . . . . .

  1. Xu scction 5 of the principal Act, in sub- .
    section (1) for the .expregsion “Rs.’I,OO,O#” the
    expression RF.2,00,000″, shall be substituted.
  2. For sec~ion5-A of the prb-cipal Act, the
    fotlowing section shall bc substitukd; namely :-
    Every dealer who is ‘Gable to pay tax under sec-
    “5-A of tion~5, ,5-C,’ 5-B, 6, 6-A and 6-C shall,
    ontumovcr. in addition to the tax payable under
    . .
    those sections, pay for each year a tax
    ‘ on his turnove~ liable to tax a,( thc rate of-
    (a) one half paise on every rupee where tE.e
    total turno~~cr for the ypar is thelakh qqxes or more
    but less ilun fifty likh rupees ;and
    (b),one paise on evcry rupee’ where the -total
    turnover is fifty lakh rupees or more :
    add~ffo~al tnx
    Proviaed that in respect of d-eclarcdgoods ;he total
    rate of +ax togelher with the rate cjf addiliorml [ax .
    specified in this section shall not kxcked four percent.”

    namely :-
    “Provided that no such tax sbau be levied if the
    total turnover of 1-he dealer including such aggregate
    dtlring ‘the year is less than Rs. 2,W,000.”,
  3. In seciion5-Cofthe~ri1ici~alAc:,forihe
    = proviso the following proviso shall be substituted,
    . . 6. After secion 5-E of the principal Act, the== followir–g sec:ion shatl be inscrtcd, namely :– .
    <~Qptionto SF. (I) In lieu of the tax payable under
    pay gxat
    the gtah rates. s~lb:si.c-,in~l(I) 0f sccion 5 and
    sec’;ion 5-C, cvely dealer ( other than a
    casual ~rader)may xi his opiion pay 111e amount of
    tax as spccificd in the TabIe given below on his
    turnover liable to tax undsr sub-section (1) of
    section 5 drd stqclion 5-C.

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