(Reserved by the Governor on the 22nd May, 1957 for the consideration of the President, received the assent of the President on the 31st May, 1957 first published in the A.P. Gazette Extra Ordinary, Part IV B.P. 29 dated 1st June, 1957.) An Act to consolidate and amend the laws relating to the levy of general tax on the sale or purchase of goods in the State of Andhra Pradesh. WHEREAS it is expedient to consolidate and amend the laws relating to the levy of general tax on the sale or puchase of goods in the State of Andhra Pradesh. BE it enacted in the Eighth year of the Republic of India as follows:

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S.3 Appellate Tribunal

S.4 Appointment of [Commissioner of Commercial Taxes, [Additional Commissioner of Commercial Taxes,] Joint Commissioner of Commercial Taxes], Appellate Deputy Commissioners of Commercial Taxes, Deputy Commissioners of Commercial Taxes [Assistant Commissioners of Commercial Taxes], Commercial Tax Officers and [Deputy Commercial Tax Officers]

S.4-A Powers of subordinate officers to be exercised by higher authorities

S.5 Levy of tax on sales or purchases of goods

S.5-A Levy of tax on turnover

S.5-AA Levy of tax on trade mark holder

S.5B Levy of concessional tax in respect of certain goods

S.5-C Tax in respect of supply of articles of food or drink in restaurants or catering houses or hotels

S.5-D Assessment and Re assessment in certain cases

S.5-E Tax on the amount realised in respect of any right to use goods

S.5-F Levy of tax on transfer of property in goods involved in the execution of works contract

S.5-G Composition of tax payable under Section 5F

S.5-H Deduction of tax at Source

S.6 Tax in respect of declared goods

S.6-A Levy of tax on turnover relating to purchase of certain goods

S.6-B [ x x x x]

S.6-C Levy of tax on packing material

S.7 Stage of levy of taxes in respect of imported and exported goods

S.7A Burden of proof and liability of the dealer to pay [tax and penalty]

S.8 Exemption from tax in respect of certain goods

S.9 Power of State Government to notify exemptions and reductions of tax [or interest]

S.10 [ x x x x ]

S.11 [ x x x x]

S.12 Registration of Dealers

S.12-A x x x x]

S.12-B x x x x ]

S.13 Submission of return of turnover by dealer

S.13-A Penalty for failure to submit returns

S.13-B Submission of returns by Banks

S.13-C Issue of Bills

S.14 Assessment of tax

S.14-A Assessment in cases of price variations

S.14-B Assessment of sales shown in accounts at low prices

S.14-C Special provision to pay tax on total turnover

S.14-D Self Assessment

S.14-E Self assessment of dealers with a turnover less than rupees ten lakhs

S.15 Provisional assessment of tax

S.15-A Assessment of tax on Casual Traders

S.15-B Discontinuance of business or dissolution

S.16 Payment of tax and other dues payable under the Act

S.16-A Liability in case of firms

S.16-B Liability of directors of private company in liquidation

S.16-C Liability under this Act to be the first charge

S.17 Recovery of tax and other dues payable under the Act from persons from whom money is due to the dealer

S.17-A Transfers to defraud revenue void

S.17-B Provisional attachment of property to protect revenue in certain cases

S.17-C Special powers of Deputy Commissioner under the Revenue Recovery Act

S.18 Recovery of tax where business of a dealer is transferred

S.19 Appeals

S.20 Revision by

S.21 Appeal to the Appellate Tribunal

S.21-B Terms and conditions of Chairman, Vice-Chairman and member

S.21-D Procedure of the Appellate Tribunal

S.21-E Bar of jurisdiction of all Courts except the Supreme Court

S.21-F Bar of writ in High Court

S.22 Revision by [Special Appellate Tribunal]

S.23 Appeal to [Special Appellate Tribunal]

S.24 Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges

S.24-A Limitation in respect of certain assessments or re-assessments orders

S.25 Maintenance of true and correct accounts and records by dealers, etc

S.26 Possession and submission of certain records by owners, etc. of boats

S.27 Possession and submission of certain records by owners, etc. of goods vehicles

S.28 Powers to order production of accounts and powers of entry, Inspection, etc

S.28-A Acquisition of the goods

S.29 Establishment of check post or barrier and inspection of goods while in transit

S.29-A Power to inspect goods delivered to a carrier or bailee

S.29-B Transit of goods by road through the State and issue of transit pass

S.30 Offences and penalties

S.30-A Imposition of penalty for failure to keep and maintain true and correct accounts

S.30-B Prohibition against collection of tax in certain cases

S.30-C Imposition of penalty for contravening certain provisions

S.30-D Penalty for abettors

S.31 Cognizance of offences

S.32 Composition of offences

S.33 Refunds

S.33-A Form of claim for refund and limitation

S.33-B Refund on appeal etc

S.33-BB Non refund of tax in certain cases

S.33-C Power to withhold refund in certain cases

S.33-D Correctness of assessment not to be questioned

S.33-E Interest on delayed refunds

S.33-F Interest on refund where no claim need be made

S.34 Power to summon witnesses and production of documents

S.34-A Power to get information

S.35 Appearance before any authority in proceedings

S.36 Bar of Jurisdiction of Courts

S.37 Protection of acts done in good faith

S.38 Act not to apply to sales or purchases outside the State, in the course of impor or export, etc

S.38-A Provision in the case of defective or irregular proceedings

S.38-AA Rounding off of turnover

S.38-B Rounding of tax, etc

S.39 Power to make rules

S.40 Power to amend Schedules

S.41 Repeal

S.42 Power to remove difficulties

S.42-A Instructions to Subordinate Officers

S.43 Non Implementation of penal provision on disclosure

S.2 Definitions

S.1 Short title, extent and commencement