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State of Andhra Pradesh - Section

Section 30 in Andhra Pradesh Tax on Luxuries Act, 1987

30. [ Power to amend schedule. [Inserted by Act No. 28 of 1996, w.e.f. 1.8.96.]

(1)The Government may, by notification, alter ,add to or cancel any of the schedules.
(2)Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the Government, to give effect to the alteration, addition or cancellation as the case may be, of the schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law, whether with or without modifications, but without prejudice to the validity of anything previously done thereunder:Provided that if the notification under sub-section (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session:Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
(3)All references made in this Act, to any of the Schedules shall be construed as relating to the schedules as for the time being amended in exercise of the powers conferred by this section.][Schedule] [Inserted by Act No. 28 of 1996, w.e.f. 1.8.96.]
SNo Description Point of Levy Rate of tax
1. Chewing Tobacco Preparations Commonly known asKhara Masala,Kimam,Dokta,Zarda[Sukha and Surti and gutka andother manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts andessences"] [Substituted 'Sukha and Surti' by Act No. 40 of 2001, dated 15.10.2001.] At the first point of supply of luxuries in theState by sale or otherwise. 50 paise in every rupee
2. Cigarettes At the first point of supply of luxuries in theState by sale or otherwise. 50 paise in every rupee