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
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
|
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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