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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.
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