Section 2(2) in Andhra Pradesh General Sales Tax Act, 1957
(2)when the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid...(i)to have sold the goods at one rate and to have passed on the sale proceeds to his principal at another rate;or(ii)to have purchased the goods at one rate and to have passed them on to his principal at another rate; or(iii)not to have accounted to his principal for the entire collections or deductions made by him, in the sales or purchases effected by him on behalf of his principal; or(iv)to have acted for a fictitious or non-existent principal;Explanation IV. - A transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be deemed to be a saleExplanation V. - Notwithstanding anything contained in this Act or in the Sale of Goods Act, 1930, the sale of goods includes the supply, by way of or as part of any service or in any manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration and such supply of any goods shall be deemed to be sale of those goods by the person making the supply of those goods to the person to whom such supply is made.Explanation VI. - Whenever any goods are supplied or used in the execution of a works contract, there shall be deemed to be a transfer of property in such goods, whether or not the value of the goods so supplied or used in the course of execution of such works contract is shown separately and whether or not the value of such goods or material can be separated from the contract for the service and the work done.Explanation VII. - Notwithstanding anything contained in the Sale of Goods Act, 1930, a sale or purchase of goods shall, for the purposes of this Act be deemed to have taken place where in the course of any scheme whether called as "Lucky Gift Scheme" or by any other name, any goods are transferred by the person who runs such scheme to any other person who is a subscriber to that scheme, provided that all the subscribers to the scheme have agreed to contribute a specific sum periodically or otherwise, towards the cost of any article agreed to be sold or given to the winner of the draw held by the holder of the scheme; and the turnover for the purpose of this explanation shall be the amount which would have been payable by the subscriber had he not won the prize till the end of the series of draw;Explanation VIII. - Every transfer of property in goods by the Central Government or the State Government for cash or for deferred payment or for any other valuable consideration, whether or not in the course of business shall be deemed to be a sale for the purpose of this Act.(o)"Schedule" means a Schedule appended to this Act;(p)"State" means the State of Andhra Pradesh;(q)"tax" means a tax on the sale or purchase of goods payable under this Act and includes,(i)a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;(ii)a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(iii)a tax on the delivery of goods on hire purchase or any system of payment by instalments;(iv)a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash , deferred payment or other valuable consideration;(v)a tax on the supply of goods by any un incorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration; or(vi)a tax on the supply, by way of or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;)(r)"Total turnover" means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax: including the turnover of purchases or sales in the course of inter State trade or commerce or in the course of export of the goods out of the territory of India or in the course of import of the goods into the territory of India;(s)"Turnover" means-(i)the total amount set out in the bill of sale excluding the amount collected towards the tax or the tax due under the Act whichever is less;(ii)the total amount of consideration for the sale or purchase of goods excluding tax due under the Act as may be determined by the assessing authority, if the bill of sale does not set out correctly the amount for which the goods are sold; or(iii)if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include,(a)the value of any goods as determined by the assessing authority(i)to have been used or supplied by the dealer in the course of execution of the works contract.(ii)to have been delivered by the dealer on hire purchase or any other system of payment by instalments;(iii)to have been supplied or distributed by a society including a Co operative Society, Club, firm or association to its members, where the cost of such goods is not separately shown or indicated by the dealer and where the cost of such goods is separately shown or indicated by the dealer, the cost of such goods as shown or indicated;(b)any other sum charged by the dealer for anything done in respect of goods sold at the time of, or before, the delivery of the goods;(c)any other sum charged by the dealer, whatever be the description, name or object thereof; and(d)the aggregate of amounts charged under Section 5 C or realisable under Section 5 EProvided that in the case of a sale by a person whether by himself or through an agent of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, the amount of consideration relating to such sale shall be excluded from, his turnover when such produce is sold in the form in which it was produced without being subjected to any physical, chemical or other process for being made fit for consumption save mere cleaning, grading or sorting.Explanation. - Subject to such conditions and restrictions, if any, as may be prescribed in this behalf,(i)any cash or other discount on the price allowed in respect of any sale and any amount refunded in respect of articles returned by customers shall not be included in the turnover.(ii)Where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer the sale in respect of such goods shall be included in the turnover of the latter dealer, but not in that of the former.(iv)Where a dealer being a registered trade mark holder or registered trade mark user so arranges that not less than three fourths of his sales of goods with such trade mark in the state are through a related per person, the price at which the related person sells such goods in the state shall be deemed to be the consideration received by the dealer.Explanation. - For the purpose of this sub-clause, "related person" means a person who is so associated with the dealer that they have interest, directly or indirectly, in the business of each other and including a holding company, subsidiary company, a relative and a distributor of the dealer and any sub-distributor of such distributor. In this sub-clause, holding company and subsidiary company and relative have the same meaning as in the Indian Companies Act, 1956 (Central Act 1 of 1956).(t)"works contract" includes any agreement for carrying out for cash or for deferred payment or for any other valuable consideration, the building construction, manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair or commissioning of any movable or immovable property.(u)"Year" means the twelve months ending on the 31st day of March.
