Andhra Pradesh General Sales Tax Act, 1957

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The Andhra Pradesh General Sales Tax Act, 1957 contains more than 250 commodity classifications for purpose of levy and collection of Sales Tax at different rates. The Act is now repealed. A much closer act to APGST Act is the Andhra Pradesh Value Added Tax Act, 2005.

Contents

Sections of the Act

  • Section 1: Short Title, Extent and Commencement.
  • Section 2: Definition.
  • Section 3: Appellate Tribunal.
  • Section 4: APPOINTMENT OF COMMISSIONER OF COMMERCIAL TAXES, ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, JOINT COMMISSIONERS OF COMMERCIAL TAXES, APPELLATE DEPUTY COMMISSIONERS OF COMMERCIAL TAXES, DEPUTY COMMISSIONERS OF COMMERCIAL TAXES, ASSISTANT COMMISSIONERS
  • Section 4A: POWERS OF SUBORDINATE OFFICERS TO BE EXERCISED BY HIGHER AUTHORITIES.
  • Section 5: LEVY OF TAX ON SALES OR PURCHASES OF GOODS.
  • Section 5A: LEVY OF ADDITIONAL TAX ON TURNOVER.
  • Section 5AA: LEVY OF TAX ON TRADE MARK HOLDER.
  • Section 5B: LEVY OF CONCESSIONAL TAX IN RESPECT OF CERTAIN GOODS.
  • Section 5C: TAX IN RESPECT OF SUPPLY OF ARTICLES OF FOOD OR DRINKS IN RESTAURANTS OR CATERING HOUSES OR HOTELS. -
  • Section 5D: ASSESSMENT AND RE-ASSESSMENT IN CERTAIN CASES.
  • Section 5E: TAX ON THE AMOUNT REALISED IN RESPECT OF ANY RIGHT TO USE GOODS.
  • Section 5F: LEVY OF TAX ON TRANSFER OF PROPERTY IN GOODS INVOLVED IN THE EXECUTION OF WORKS CONTRACT.
  • Section 5G: COMPOSITION OF TAX PAYABLE UNDER SECTION 5F.
  • Section 5H: DEDUCTION OF TAX AT SOURCE.
  • Section 6: TAX IN RESPECT OF DECLARED GOODS.
  • Section 6A: LEVY OF TAX ON TURNOVER RELATING TO PURCHASE OF CERTAIN GOODS.
  • Section 6B: LEVY OF SURCHARGE ON SALES TAX.
  • Section 6C: LEVY OF TAX ON PACKING MATERIAL.
  • Section 7: STAGE OF LEVY OF TAXES IN RESPECT OF IMPORTED AND EXPORTED GOODS.
  • Section 7A: Burden of proof and liability of the dealer to pay tax and penalty.
  • Section 8: EXEMPTION FROM TAX IN RESPECT OF CERTAIN GOODS.
  • Section 9: POWER OF STATE GOVERNMENT TO NOTIFY EXEMPTIONS AND REDUCTIONS OF TAX OR INTEREST.
  • Section 10: LIABILITY OF TAX OF DEALERS NOT OBSERVING CONDITIONS OF LICENCE, ETC.
  • Section 11: LIABILITY OF RESIDENT PRINCIPAL AND HIS AGENT TO PAY TAX.
  • Section 12: Registration of dealers.
  • Section 12A: Registration of Wholesale and Retail Dealers, etc.
  • Section 12B: Dealings in rice by Retail Dealers.
  • Section 13: Submission of Return of Turnover by Dealer.
  • Section 13A: Penalty for failure to submit returns.
  • Section 13B: SUBMISSION OF RETURN BY BANK.
  • Section 13C: ISSUE OF BILLS.
  • Section 14: ASSESSMENT OF TAX.
  • Section 14A: ASSESSMENT IN CASE OF PRICE VARIATIONS.
  • Section 14B: ASSESSMENT OF SALES SHOWN IN ACCOUNTS AT LOW PRICES.
  • Section 14C: SPECIAL PROVISION TO PAY TAX ON TOTAL TURNOVER.
  • Section 14D: SELF ASSESSMENT.
  • Section 14E: SELF ASSESSMENT OF DEALERS WITH A TRUNOVER LESS THAN RUPEES TEN LAKHS
  • Section 15: PROVISIONAL ASSESSMENT OF TAX.
  • Section 15A: ASSESSMENT OF TAX ON CASUAL TRADERS.
  • Section 15B: DISCONTINUANCE OF BUSINESS OR DISSOLUTION.
  • Section 16: PAYMENT OF TAX AND OTHER DUES PAYABLE UNDER THE ACT.
  • Section 16A: LIABILITY IN CASE OF FIRMS.
  • Section 16B: LIABILITY OF DIRECTORS OF PRIVATE COMPANY IN LIQUIDATION.
  • Section 16C: LIABILITY UNDER THIS ACT TO BE THE FIRST CHARGE.
  • Section 17: RECOVERY OF TAX AND OTHER DUES PAYABLE UNDER THE ACT FROM PERSONS FROM WHOM MONEY IS DUE TO THE DEALER.
  • Section 17A: TRANSFER TO DEFRAUD REVENUE VOID.
  • Section 17B: PROVISIONAL ATTACHMENT OF PROPERTY TO PROTECT REVENUE IN CERTAIN CASES.
  • Section 17C: SPECIAL POWERS OF DEPUTY COMMISSIONER UNDER THE REVENUE RECOVERY ACT.
  • Section 18: RECOVERY OF TAX WHERE BUSINESS OF A DEALER TRANSFERRED.
  • Section 19: APPEALS.
  • Section 20: REVISION BY COMMISSIONER OF COMMERCIAL TAXES AND OTHER PRESCRIBED AUTHORITIES.
  • Section 21: APPEAL TO THE APPELLATE TRIBUNAL.
  • Section 21A: CONSTITUTION OF SPECIAL APPELLATE TRIBUNAL UNDER ARTICLES 323B OF THE CONSTITUTION OF INDIA IN REGARD TO SALES TAX MATTERS.
  • Section 21B: TERMS AND CONDITIONS OF CHAIRMAN, VICE-CHAIRMAN AND MEMBER.
  • Section 21C: POWERS OF THE SPECIAL APPELLATE TRIBUNAL.
  • Section 21D: PROCEDURE OF THE APPELLATE TRIBUNAL.
  • Section 21E: BAR OF JURISDICTION OF ALL COURTS EXCEPT THE SUPREME COURT.
  • Section 21F: BAR OF WRIT IN HIGH COURT.
  • Section 22: REVISION BY SPECIAL APPELLATE TRIBUNAL.
  • Section 23: APPEAL TO SPECIAL APPELLATE TRIBUNAL.
  • Section 24: PETITIONS, APPLICATIONS AND APPEALS TO HIGH COURT TO BE HEARD BY A BENCH OF NOT LESS THAN TWO JUDGES.
  • Section 24: A LIMITATION IN RESPECT OF CERTAIN ASSESSMENTS OR REASSESSMENTS ORDERED.
  • Section 26: POSSESSION AND SUBMISSION OF CERTAIN RECORDS BY OWNERS, ETC., OF BOATS.
  • Section 27: POSSESSION AND SUBMISSION OF CERTAIN RECORDS BY OWNERS, ETC., OF GOODS VEHICLES.
  • Section 28: POWERS TO ORDER PRODUCTION OF ACCOUNTS AND POWERS OF ENTRY, INSPECTION, ETC.
  • Section 28A: ACQUISITION OF THE GOODS.
  • Section 29: ESTABLISHMENT OF CHECKPOST OR BARRIER AND INSPECTION OF GOODS WHILE IN TRANSIT.
  • Section 29A: POWER TO INSPECT GOODS DELIVERED TO A CARRIER OR BAILEE.
  • Section 29B: TRANSIT OF GOODS BY ROAD THROUGH THE STATE AND ISSUE OF TRANSIT PASS.
  • Section 30: Offences and penalties.
  • Section 30A: Imposition of penalty for failure to keep and maintain true and correct accounts.
  • Section 30B: PROHIBITION AGAINST COLLECTION OF TAX IN CERTAIN CASES.
  • Section 30C: Imposition of penalty for contravening certain provisions
  • Section 30D: Penalty for abettors.
  • Section 31: COGNIZANCE OF OFFENCES.
  • Section 32: COMPOSITION OF OFFENCES.
  • Section 33: REFUNDS
  • Section 33A: FORM OF CLAIM FOR REFUND AND LIMITATION.
  • Section 33B: REFUND ON APPEAL, ETC.
  • Section 33BB: NON-REFUND OF TAX IN CERTAIN CASES.
  • Section 33C: POWER TO WITHHOLD REFUND IN CERTAIN CASES.
  • Section 33D: CORRECTNESS OF ASSESSMENT NOT TO BE QUESTIONED.
  • Section 33E: INTEREST ON DELAYED REFUNDS.
  • Section 33F: INTEREST ON REFUND WHERE NO CLAIM NEED BE MADE.
  • Section 34: POWER TO SUMMON WITNESSES AND PRODUCTION OF DOCUMENTS.
  • Section 34A: POWER TO GET INFORMATION.
  • Section 35: APPEARANCE BEFORE ANY AUTHORITY IN PROCEEDINGS.
  • Section 36: BAR OF JURISDICTION OF COURTS.
  • Section 37: PROTECTION OF ACTS DONE IN GOOD FAITH.
  • Section 38: ACT NOT TO APPLY TO SALES OR PURCHASES OUTSIDE THE STATE, IN THE COURSE OF IMPORT OR EXPORT, ETC.
  • Section 38A: PROVISION IN THE CASE OF DEFECTIVE OR IRREGULAR PROCEEDINGS.
  • Section 38AA: ROUNDING OFF OF TURNOVER.
  • Section 38B: ROUNDING OFF OF TAX, ETC.
  • Section 39: POWER TO MAKE RULES.
  • Section 40: POWER TO AMEND SCHEDULES.
  • Section 41: REPEAL.
  • Section 42: POWER TO REMOVE DIFFICULTIES.
  • Section 42A: INSTRUCTIONS TO SUBORDINATE OFFICERS.
  • Section 43: NON-IMPLEMENTATION OF PENAL PROVISIONS ON DISCLOSURE.
  • Sch. I: GOODS IN RESPECT OF WHICH SINGLE POINT TAX IS LEVIABLE UNDER SECTION 5
  • Sch. II: GOODS IN RESPECT OF WHICH SINGLE POINT PURCHASE TAX IS LEVIABLE UNDER SECTION 5
  • Sch. III: DECLARED GOODS IN RESPECT OF WHICH A SINGLE POINT TAX ONLY IS LEVIABLE UNDER SECTION 6
  • Sch. IV: GOODS EXEMPTED FROM TAX
  • Sch. V: GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5
  • Sch. VI: GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5
  • Sch. VII: GOODS IN RESPECT OF WHICH TAX IS LEVIABLE UNDER SECTION 5

Notes

  • Essential Ingredients for levy of sales tax:
    • There must be a sale of goods
    • Sale should be of goods as defined under the APGST Act.
    • Sale should be done by a dealer
    • It should be in the course of business
    • There should be consideration for sale of goods.
  • Dealers: Dealer includes any person carrying on Business including a commission agent, the state govt. or central govt. etc.
  • Registration of Dealers under APGST Act:
    • Dealers are required to get themselves registered u/s 12 in the following cases:
    • where turnover in any year is not less than Rs. 50,000/-.
    • Dealers carrying on business in all or any of the commodities mentioned in first, second, third, fifth and sixth schedules.
    • Dealers carrying on or execute in Works Contract.
    • Dealers who transfers the right to use of any goods.
    • Dealers registered under CST Act.
    • Dealers residing outside the State but carrying on business in the State.
    • Every agent of non-resident dealer.
    • Every commission agent who carries on business by buying, selling, supplying, distributing or delivering of goods on behalf of principal.
    • Every miller whether he is a dealer or not.
  • Application for Registration is to be filed before Assistant Commercial Tax Officer having jurisdiction.
  • Procedure for Registration:
    • For new dealers A Return Form showing the estimated total and net turnover for the first 12 months.
    • For the existing dealers return in A-1 Form showing the total and net turnover of the business in the preceding 12 months.
    • Along with the application for registration the following declarations shall also be enclosed :-
    • From XIII – A declaration notifying persons authorised to sign and make statements.
    • Form XXV – A declaration notifying persons responsible to maintain, produce and preserve accounts.
    • Form XXIX – A declaration notifying persons authorised to receive notices, orders, etc., under the A.P. General Sales Tax Act, 1957.
    • Application for registration shall be made in Form ‘D’ covering all places of business.
    • Registration fee Rs.100/- in respect of principal place of business and Rs.20/- in respect of every other place of business.
    • Mode of payment to be paid in Treasury or by means of a Demand Draft.
  • Renewal:
    • Same fee as per registration .
    • Renewal can be done in 3 years at the option of dealer.
    • Registration under section 5-B for availing Concessional Tax:
    • Manufacturers intending to purchase concessional rate of tax of 4% on inputs to make an application in Form G-1 specifying the goods he intends to buy.

GOs on APGST

  • G.O.Ms.No.354 Revenue (CT.II) Department Dt.29.5.2001 - Finalisation of assessements during the year 2001-2002:
    • ....
    • The Government have examined the proposals in detail and accept the proposals. Accordingly the following orders are issued :-
      • (a) In respect of the dealers, whose total turnover during the year 2000-2001 is not less than Forty Lakh Rupees, the Commercial Tax Officers who are the assessing authorities shall pass formal orders within 15 days accepting the turnovers furnished in the statements required to be submitted under Rule 17(5A) of the Andhra Pradesh General Sales Tax Rules, 1957, duly certified by the Chartered Accountants.
      • (b) In respect of the above category of dealers, who have not filed the certificates and statements as required under Rule 17(5A) of the said Rules on or before 30.11.2001 or 31.12.2001, as the case may be, the Commercial Tax Officers shall pass assessment orders on or before 31.1.2002 after following the prescribed procedure. The Commercial Tax Officers shall also take action against such dealers under Section 30(1)(c) of the Andhra Pradesh General Sales Tax Act, 1957.
      • (c) Among the cases so finalised, by issuing a formal assessment order as mentioned at (a) above, the revisional authority shall call for the books of account of the dealers to the extent of 10% of such cases in each circle for detailed scrutiny.
      • (d) The revisional authorities shall strictly follow the below mentioned guidelines in identifying the cases for scrutiny:-
        • (i) Where the growth rate in the taxable turnover in the year 2000-2001 does not exceed 15% when compared with the taxable turnover in the year 1999-2000.
        • (ii) Where on inspection of the business premises of the dealers or otherwise, there is reason to believe that the dealer has supressed a part or whole of the turnover of his business or that the dealer is evading payment of tax.
        • (iii) Where the dealer has not paid the taxes due as per the turnover returns in Form A2 under the Andhra Pradesh General Sales Tax Act, 1957 or in the return in Form CST-VI under the Central Sales Tax Act, 1956 during the year 2000-2001 either for one month or for more than one month as on the date of passing of formal order.
        • (iv) Where the dealer has commenced business during the year 2000-2001.
        • (v) In any case, the number of assessments identified for scrutiny shall not exceed 10% for each circle.
      • (e) The proviso under Rule 17(5A) of the said Rules allows an option to a dealer whose total turnover in a year is between Rupees Twenty Lakhs and Rupees Forty Lakhs to furnish the said audit certificates and statements. the above orders shall apply accordingly to such dealers who filed certificates and statements duly signed by the Chartered Accountants. However, the number of cases to be identified for scrutiny upto a limit of 10% in each circle shall be seperately calculated for this category.
      • (f) All the dealers who are in receipt of formal assessment orders as mentioned at (a) or at (e) above at hereby permitted to file all the declaration forms if any, which they were not able to file along with the audit certificate, within six months from the date of receipt of the said assessment order, before the assessing authority, who shall consider such declaration forms and pass orders as deemed fit.

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