Thursday, December 15, 2011

What is the meaning of "Special Rate Purchases" in AP Commercial tax website ( https://www.apct.gov.in/ )

Special Rate Purchases:  If you deal in Special Rate item (VI Schedule goods), Enter value of Purchase here.


Enter this value in Box No: 11







SCHEDULE –VI

(See sub section (5) of Section 4)

Goods subjected to tax at special rates

           
Item No.
Description
Point of levy
Rate of tax
1
All liquors, bottled and packed as per the provisions of the A.P Excise Act, 1968 (including Imported liquor)whether bottled and/or packed in India or outside India but excluding Toddy and arrack:
At the point of first sale in the State
70%
2
Petrol
At the point of first sale in the State
33%
3
Aviation motor spirit and any other motor spirit
At the point of first sale in the State
33%
4
Aviation turbine fuel
At the point of first sale in the State
16%
5
All kinds of Diesel Oils including C9
At the point of first sale in the State
22.25%


Explanation – I      :   For the purpose of item (1) 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 Canteen Stores Department shall be deemed to be the first sale.
Explanation – II     :   For the purpose of item (1) sale of liquor by any distillery or brewery or any dealer to Andhra Pradesh Beverages Corporation Limited or Canteen Stores Department shall be exempt from tax under the Act.
Explanation – III    :   For the purpose of item (1), a case means 12 numbers of 1000ml; 12 numbers of 750ml; 24 numbers of 375ml; 48 numbers of 150ml; 90 numbers of 100ml bottles of IML/Wine and 12 numbers of bottles of Beer.
Explanation-III-A    :  the amendment issued to item 1 in the notification issued in G.O.Ms.No.1229, Revenue (CT.II) Department, dated 20-06-2005, shall be deemed to have come into force w.e.f.1-4-2005 in so far as it relates to the stocks of liquor costing more than Rs.700 per case held by M/s. Andhra Pradesh Beverages Corporation Limited, as on 01-04-2005, and sold thereafter with old MRP stickers and at the old billing rates as per the orders issued by the Government in G.O.Rt.No.399, Revenue(Excise-II) Department, dt.31-03-2005.
                                 (Explanation III-A is added by the Act No 23 0f 2005 dated 26th Oct 2005 w.e.f   28-7-2005.)
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
             (f)   Reliance Industries
             (g)   Reliance Petro Marketing Private Limited
             (h)   Reliance Petroleum Private Limited
             (i)    Oil and Natural Gas Commission 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 Essar Oil Limited
              (m)   Numaligarh Refinery Limited
              (n)   M/s Sheell MRPL Aviation Fuels and Services Private Limited
    

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