Andhra Pradesh General Sales Tax (Amendment), 1987

S Andhra Pradesh 2025

Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Andhra Pradesh General Sales Tax (Amendment), 1987 11 of 1987 [10 February 1987] CONTENTS 1. Short Title And Commencement 2. Amendment Of First Schedule, Act Vi Of 1957 Andhra Pradesh General Sales Tax (Amendment), 1987 11 of 1987 [10 February 1987] An Act further to amend the Andhra Pradesh General Sales Tax Act 1957. Be it enacted by the Legislative Assembly of the State of Andhra Pradesh in the Thirty-eighth Year of the Republic of India as follows:- * Received the assent of the Governor on the 9th February, 1987. For Statement of Objects and Reasons, please see the Andhra Pradesh Gazette, Part IV-A, Extraordinary, dated the 9th January, 1987. at page 3. 1. Short Title And Commencement :- (1) This Act may be called the Andhra Pradesh General Sales Tax (Amendment) Act, 1987. (2) (i) Clause (a) of section 2 shall be deemed to have come into force on the 1st November, 1986; (ii) Clause (b) of section 2 shall be deemed to have come into force on the 1st October, 1986. (iii) Clauses (c) and (d) of section 2 shall be deemed to have come into force on the 1st December, 1986. 2. Amendment Of First Schedule, Act Vi Of 1957 :- In the Andhra Pradesh General Sales Tax Act, 1957, in the First Schedule, .-- (a) in item 36, in column (1), for the words "and tooth brushes", the words "tooth brushes and shaving creams" shall be substituted ; (b) after item 83, the following item and entries relating thereto, shall be inserted:.-- "83-A. Machine, tools including grinding wheels At the point of first sale in the State. 6 paise in the rupee.". (c) after item 91, the following items and entries relating thereto shall be inserted, namely, "91-A. Red mud plastic roofings. At the point of first sale in the State. 9 paise in the rupee. 91-B. Light roofing asphaltic corrugated sheets. At the point of first sale in the State. 9 paise in the rupee.". (d) after item 171, the following item and entries relating thereto shall be added, namely: "172. Lead, Nickel, Zin Magnesium and Tin. At the point of first sale in the State. 4 paise in the rupee.".

Act Metadata
  • Title: Andhra Pradesh General Sales Tax (Amendment), 1987
  • Type: S
  • Subtype: Andhra Pradesh
  • Act ID: 13363
  • Digitised on: 13 Aug 2025