Section 5A(1) in Andhra Pradesh General Sales Tax Act, 1957
(1)Notwithstanding anything contained in this Act, tax shall be levied at the rate of [one paise on every rupee of turnover of a dealer, other than the dealers mentioned in sub-section (1-A)] [Substituted 'one paise in every rupee of turnover of a dealer' by Act No. 3 of 2002.] whose total turnover in a year exceeds rupees ten lakhs:Provided that the tax shall not be levied under this section on that part of the turnover of any dealer on which the dealer is liable to pay tax at the point of levy [specified in the First Schedule, except petrol, diesel oil, aviation turbine fuel, engine oils, lubricating oils, greases, brake fluids, furnaces oil and all kinds of motor vehicles,] [Substituted 'specified in the First Schedule' by Act No. 3 of 2002.] Second Schedule, Fifth Schedule and Seventh Schedule to the Act;Provided further that no tax under this section shall be payable on that part of turnover which relates to:-(i)sale or purchase of goods specified in Third Schedule;(ii)sale or purchase of goods specified in Fourth Schedule;(iii)sale or purchase of goods specified in Sixth Schedule;(iv)sale or purchase of goods in the course of inter-State trade or commerce;(v)sale or purchase of goods in the course of export out of the territory of India or sale or purchase in the course of import into the territory of India;(vi)sale or purchase of goods exempt from tax generally under sub-section (1) of Section 9 of the said Act.(vii)all amounts collected by way of tax under the provisions of the Central Sales Tax Act, 1956.[(1-A) Every dealer shall in addition to the tax payable under Sections 5, 5-AA and 6-C of the Act, pay for each year a turnover tax on his turnover liable to tax. --(a)at the rate of two paise on every rupees in respect of petrol, diesel oils, aviation turbine fuel, engine oils, lubricating oils, greases, brake fluids, furance oil; and(b)one paise on every rupees in respects of all kinds of Motor Vehicles mentioned in item 1 in the First Schedule to the Act.(1-B) Notwithstanding anything contained in this Act, no dealer referred to in sub-section (1-A) shall be entitled to collect the turn over tax payable under the said sub-section from his purchasers.(1-C) If any dealer collects any amount by way of turnover tax or purporting to be by way of turnover tax in contravention of the provision of sub-section (1-B), the assessing authority shall, after giving such dealer, a reasonable opportunity of being heard, by order in writing impose upon him by way of penalty, an amount equivalent to such turnover tax collected.] [Inserted by Act No. 3 of 2002.]
