THE ANDHRA PRADESH GAZETTE

PART IV-B EXTRAORDINARY

PUBLISHED BY AUTHORITY

  HYDERABAD, MONDAY, MARCH 28, 2005

ANDHRA PRADESH ACTS,

ORDINANCES AND REGULATIONS Etc.

 The following Act of the Andhra Pradesh Legislative Assembly which was reserved by

the Governor on the 16th March, 2005 for the consideration and assent of the President

received the assent of the President on the 25th March, 2005 and the said assent is

hereby first published on the 28th March, 2005 in the Andhra Pradesh Gazette for

general information :-

ACT No. 5 OF 2005.

AN ACT TO PROVIDE FOR AND CONSOLIDATE THE LAW RELATING TO

LEVY OF VALUE ADDED TAX ON SALE OR PURCHASE OF GOODS IN

THE STATE OF ANDHRA PRADESH AND FOR MATTERS CONNECTED

THEREWITH AND INCIDENTAL THERETO

Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Fifty

sixth Year of the Republic of India as follows :

CHAPTER – I

PRELIMINARY

1.      Short title extent and commencement

(1)   This Act may be called the Andhra Pradesh Value Added Tax Act, 2005.

 (2) It extends to the whole of the state of Andhra Pradesh.

 (3) a) Sections 1,2,17,18 and 78 shall be deemed to have come into force with effect from 31st January, 2005 and

b) The remaining provisions shall come into force on such date as the Government may, by notification, appoint.