The following Act of the Andhra Pradesh Legislative Assembly received the assent of the Governor on the 17th September, 2006 and the said assent is hereby first published on the 19th September, 2006 in the Andhra Pradesh Gazette for general information:-
ACT No. 34 OF 2006
AN ACT FURTHER TO AMEND THE ANDHRA PRADESH VALUE ADDED TAX ACT, 2005
Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty - Seventh Year of the Republic of India as follows:-
1. Short title, content and commencement.
(1) This Act may be called the Andhra Pradesh Value Added Tax (Second Amendment) Act, 2006.
(2) It extends to the whole of the State of Andhra Pradesh.
(3) (i) sections 2,3 and 4 shall be deemed to have come into force with effect on and from the 1st April, 2005.
(ii) item(iii) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 1st December, 2005
(iii) item (vi) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 18th April, 2006.
(vi) item (iv) of sub-section (3) and items (ii) and (iii) of sub-section (4) of section 5 shall be deemed to have come into force with effect on and from 1st May, 2006.
(v) item (v) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 1st June, 2006.
(vi) item (i) of sub-section (4) of Section 5 shall be deemed to have come into force with effect on and from the 10th June, 2006.
(vii) sub-sections (1) and (2), items (i), (ii) (vii), (viii) of sub-section (3) of section 5 shall be deemed to have come into force with effect on and from the 1st July, 2006.
2. Amendment of Section 3. (Act 5 of 2005.)
In the Andhra Pradesh Value Added Tax, Act, 2005 (herein after referred to as the principal Act), in section 3,-
(i) in sub-section (1), for the words "District Judge Grade-I", the words "District Judge Super Time Scale/District Judge Selection Grade" shall be substituted;
(ii) in sub-section (3), for the words "District Judge Grade-I", the words "District Judge Super Time Scale/District Judge Selection Grade" shall be substituted;
(iii) after sub-section (5), the following sub-section shall be added namely,-
"(6) (a) The functions of the Appellate Tribunal may be exercised,-
(i) by a Bench consisting of all the members of the Appellate Tribunal; or
(ii) by a Bench consisting of two members constituted by the Chairman; or
(iii) by a Bench consisting of the Chairman and another member as constituted by the Chairman; or
(iv) by a Bench consisting of the other two members in case the Chairman is absent or on leave or transfer or in case of the office of the Chairman is vacant otherwise; or
(v) by a single member of the Appellate Tribunal constituted by the Chairman in cases where the turnover does not exceed rupees five lakhs:
Explanation:- The single member referred to in item (v) above may be either the Chairman himself or any other member.
(b) where an appeal or application is heard by all the three members of the Appellate Tribunal, and the members are divided in opinion, on any point or points such point or points shall be decided in accordance with the opinion of the majority;
(c) where an appeal or application is heard by a Bench consisting of two members whether it consists of the Chairman or not, and the members are divided in opinion, on any point or points, such point or points shall be referred to the Appellate Tribunal consisting of all the three members;
(d) if any case which comes up before a single member (who is not the Chairman) or a Bench (of which the Chairman is not a member) involves a question of law, such single member or Bench may in his or its discretion, reserve such case for decision by a Bench of which the Chairman shall be a member.".
3. Amendment of Section 13.
In the principal Act, in sub-section (2) (a) of section 13, for the words "on the stock held in the State", the words "on the stock held in any form in the State" shall be substituted.
4. Amendment of Section 38.
In the principal Act, after sub-section (7) of section 38, the following sub-section shall be added, namely,-
"(8) The Government may, by notification provide for grant of refund earlier than the period stipulated in this section, of any excess credit available, after adjusting the tax payable under the Act or any tax payable under the provisions of Central Sales Tax Act, 1956 in respect of any Value Added Tax dealer or any category of Value Added Tax dealers."
5. Amendments to Schedules
In the principal Act,-
(1) in Schedule-1,-
(i) for serial No.24 and the entries relating thereto, the following shall be substitued, namely,-
"24. Meat, flesh of poultry, fish including dry fish, prawns, lobsters, crabs, shrimps and other sea food except when they are sold in frozen state or in a sealed container; Eggs, live stock and animal hair.";
(ii) in the entry against serial No.30, the words "other than raw silk imported from outside the country" shall be added at the end.
(2) in Schedule-II, after serial No.3, the following new serial No. and the entry relating thereto shall be added, namely,-
"4. Goods or products specifically marked with brand "A.P.Girijan Co-Operative Corporation Limited." .
(3) in Schedule-IV,-
(i) in the entry against serial No.13, for the word "Bicycles", the words " Bicycles, E.Bikes" shall be substituted;
(ii) in the entry against serial No.95, after the words "Rubber Seed", the words "sale of used cooking oil to the bio-diesel manufacturers" shall be added at the end;
(iii) after serial No.98, the following new serial No. and the entries relating thereto shall be added, namely,-
" 99. All Handicrafts";
(iv) after serial No.99, the following serial No. and the entries relating thereto shall be added,-
"100. Industrial inputs that is to say,-
7A.
2511
Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816
Note:- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986).
Note:- (2) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for the interpretation of this notification.
Note:- (3) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
Note:- (4) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
Note:- (5) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note 2 shall apply.
Note:- (6) The sub-entries 28,29,30,31,32 and 64 appearing in Col.No.(1) and the corresponding entries in Col.No.2 and 3 thereof shall be omitted.
(v) in Serial No.100, after sub-entry 179, the following shall be added, namely,-
(for example, threaded sockets) incorporated during moulding solely for the purpose of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
(vi) after serial No. 100, and above the Note-1, the following new serial number and the entry relating thereto shall be added, namely,-
"101. Liquified petroleum gas for domestic use";
(vii) after serial No.101, and above the Note-1, the following serial Nos. and the entries relating thereto shall be added namely,-
4
8205
Hand tools (including glaziers' diamonds), not elsewhere specified or included; below lamps; vices; clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand-or pedal-operated grinding wheels with frameworks
104. Bolts, Nuts threaded or tapped and screws of base metal or alloys thereof including bolt ends, screws, studs, screw studding, self tapped screws, screw hooks and screw rings.
105. All hardware of base metal or alloys and other hardware items like locks, woven wire nettings, mesh, cloth sieves, and chain link of all metals.
106. Biomass briquettes
107. Processed meat, poultry, fish, processed or preserved vegetables and fruits, including fruit jams jelly, pickle, fruits squash, paste, fruit drink and fruit juice whether in sealed container or otherwise.
108. Katha
109. Wet dates
110. Cups, plates and glasses made of paper
111. Medical equipments / devises and implants
112. Papad.
(viii) after serial No.113, and above the Note-1, the following explanation shall be added, namely,-
Explanation-I: The goods mentioned at entry 57 shall be other than those described in column (3) of first Schedule to the Additional duties of Excise (Goods of special Importance), Act 1957.
(4) in Schedule-VI,-
(i) in the column of rate of tax, for the entries against item Nos.2,3,4 and 5, for the numbers " 34%, 34%, 34% and 23%", the numbers "33%, 33%, 33% and 22.25%" shall respectively be substituted;
(ii) in the column of description against item No.5, for the words "Diesel Oil", the words "All kinds of Diesel Oils including C-9" shall be substituted;
(iii) in the note under the explanation-IV, after item (j), the following shall be added, namely,-
" (k) Shell India Marketing Private Limited.".