ANDHARA
PRADESH
GENERAL
SALES TAX ACT INDEX
No Defination
1. Short title,
Extent and Commencement
2. Definitions
4. Appointment of
Commercial Tax Officers
5. Levy of tax on
sales or purchases of goods
6. Tax in respect of
declared goods
7. Stage of levy of
taxes in respect of imported and exported goods
8. Exemption from tax
in respect of certain goods
9. Power of State
Government to notify exemptions and reductions of tax (or interest)
11. Submission of
return of turnover by dealer
13. Provisional
assessment of tax
14. Payment of tax and
other dues payable under the Act
15. Recovery of tax
and other dues payable under the Act from persons from whom money is due to the
dealer
16. Recovery of tax
where business of a dealer transferred
17. Appeals
18. Revision by
Commissioner of Commercial Taxes and other prescribed authorities
19. Appeal to the
Appellate Tribunal
22. Petitions,
applications and appeals to High Court to be heard by a Bench of not less than
two judges
23. Maintenance of
true and correct accounts and records by dealers, etc
24. Possession and
submission of certain records by owners, etc., of boats
25. Possession and
submission of certain records by owners etc. of goods vehicles
26. Powers to order
production of accounts and powers of entry, inspection, etc.
27. Establishment of
check post or barrier and inspection of goods while in transit
31. Refunds
32. Power to summon
witnesses and production of documents
33. Appearance before
any authority in proceedings
34. Bar of
jurisdiction of Courts
35. Protection of acts
done in good faith
36.. Act not to apply to
sales or purchases outside the State, in the course of import or export, etc.
39. Repeal
40. Power to remove
difficulties
41. Non-implementation
of penal provisions on disclosure
42. Power to
remove difficulties
42A. Instructions
to Subordinate Officers:
43. Non-implementation of penal provisions on
disclosure
1. Short title and
commencement
Andhra
Pradesh General Sales Tax (Amendment) Act, 1985 (Act No. 18 of 1985)
1. Short title and
commencement
2. AUTHOR'S NOTE on First,
Second, Fifth, Sixth and Seventh Schedules
The
Andhra Pradesh General Sales Tax (Amendment) Act, 1996
1. Short title and
commencement