Section 29 in Andhra Pradesh Tax on Luxuries Act, 1987
29. [ Power of State Government to notify exemptions and reductions of tax or Interest. [Inserted by Act No. 28 of 1996, w.e.f. 1.8.96.]
(1)The State Government may, by notification in the Andhra pradesh Gazette, make an exemption, or reduction in rate, in respect of any tax or interest payable under this Act,-(i)on the sale or supply of specified tobacco products at all points or at any specified point or points in a series of sales or purchases by successive dealers. or(ii)by any specified class of persons, in regard to the whole or any part of their turnover.(2)Any exemption from tax or interest or reduction in the rate of tax notified under sub-section (1);(a)may extend to the whole of the State or to any specified area or areas therein;(b)may be subject to such restrictions and conditions as may be specified in the notification.]
