SCHEDULE -VI
(See sub section (5) of Section 4)
Goods subjected to tax at special rates
(i) Rule 16(9) of the Andhra Pradesh Excise (Grant of licence of selling by shop and conditions of licence) Rules, 2012.
(ii) Rule 10-A of the Andhra Pradesh Excise (Grant of licence of selling by bar and conditions of licence) Rules, 2005.
(iii) Rule 12 of the Andhra Pradesh Excise (Grant of licence of selling by in-house and conditions of licence) Rules, 2005.
Explanation - I:- For the purpose of item 1 A to 1 F when any distillery or brewery or any dealer sells liquor to the Andhra Pradesh Beverages Corporation Limited, or Canteen Stores Department, the sale by the Andhra Pradesh Beverages Corporation Limited or the Commissioner of Prohibition and Excise or Canteen Stores Department shall be deemed to be the first sale.
Explanation - II:- For the purpose of item 1 A to 1 F sale of liquor by any distillery or brewery or any dealer to Andhra Pradesh Beverages Corporation Limited or the Commissioner of Prohibition and Excise or Canteen Stores Department shall be exempt from tax under the Act
.
Explanation - III:- For the purpose of items 1A :
1. Basic price means : Ex-factory price+Cost of Bottles+ Cost of packing material + Freight+ Insurance+ Handling charges and import fee, if any.
2. CASE means:
(i) Indian Made Foreign Liquor (other than Beer, Wine and Ready to Drink varities) : 9 numbers of 1000ml or 12 numbers of 750 ml. or 24 numbers of 375ml or 48 numbers of 180ml or 96 numbers of 90ml or 150 numbers of 60 ml bottles of Indian Made Foreign Liquor.
(ii) Beer: 12 numbers of 650ml or 24 numbers of 330 ml bottles or 24 numbers of 500 ml in cans.
(iii) Wine: 9 numbers of 1000 ml or 12 numbers of 750 ml or 24 numbers of 375ml or 48 numbers of 180ml or 96 numbers of 90ml or 150 numbers of 60ml bottles.
(iv) Ready to Drink Varieties: 24 numbers of 250ml bottles or 24 numbers of 275 ml bottles or 24 numbers of 330 ml bottles.
Explanation - IV: For the purpose of items 2,3,4 and 5 a sale by one oil company to another oil company shall not be deemed to be the first sale in the State. Accordingly any sale by one oil company to any other person (not being an oil company) shall be deemed to be the first sale in the State.
Note: The expression 'oil company' in this explanation means:
(a) Hindustan Petroleum Corporation Limited
(b) Indian Oil Corporation Limited
(c) Bharat Petroleum Corporation Limited
(d) Indo-Burma Petroleum Company Limited
(e) Chennai Petroleum Corporation Limited and
(f) Reliance Industries
(g) Reliance Petro Marketing
(h) Reliance Petroleum Private Limited
(i) Oil & Natural Gas Commission (ONGC) and
(j) Such other oil company as the Government may, from time to time, by notification in the Gazette specify in this behalf.
(k) Shell India Marketing Private Limited.
(l) M/s Nayara Energy Limited
(m) Numaligarh Refinery Limited.
(n) M/s.Shell MRPL Aviation Fuels and Services Private Limited.
(o) Mangalore Refinery and Petrochemicals Limited.