APGST Act

(Reserved by the Governor on the 22nd May,1957 for the consideration of the president, received the assent of the President on the 31 May, 1957 - first published in the A.P.Gazette Extra-ordinary, part IV B.P.29 dated 1st June, 1957.)

An Act to consolidate and amend the laws relating to the levy of general tax on the sale or purchase of goods in the State of Telangana.

Whereas it is expedient to consolidate and amend the laws relating to the levy of general tax on the sale or purchase of goods in the State of Telangana;
Be it enacted in the Eighth year of the Republic of India as follows:-
1. Short title, Extent and Commencement
2. Definitions
3. Appellate Tribunal
4. Appointment of Commercial Tax Officers
5. Levy of tax on sales or purchases of goods
6. Tax in respect of declared goods
7. Stage of levy of taxes in respect of imported and exported goods
8. Exemption from tax in respect of certain goods
9. Power of State Government to notify exemptions and reductions of tax (or interest)
10. Registration of Dealers
11. Submission of return of turnover by dealer
12. Assessment of tax
13. Provisional assessment of tax
14. Payment of tax and other dues payable under the Act
15. Recovery of tax and other dues payable under the Act from persons from whom money is due to the dealer
16. Recovery of tax where business of a dealer transferred
17. Appeals
18. Revision by Commissioner of Commercial Taxes and other prescribed authorities
19. Appeal to the Appellate Tribunal
20. Revision by High Court
21. Appeal to High Court
22. Petitions, applications and appeals to High Court to be heard by a Bench of not less than two judges
23. Maintenance of true and correct accounts and records by dealers, etc
24. Possession and submission of certain records by owners, etc., of boats
25. Possession and submission of certain records by owners etc. of goods vehicles
26. Powers to order production of accounts and powers of entry, inspection, etc.
27. Establishment of check post or barrier and inspection of goods while in transit
28. Offences and penalties
29. Cognizance of offences
30. Composition of offences
31. Refunds
32. Power to summon witnesses and production of documents
33. Appearance before any authority in proceedings
34. Bar of jurisdiction of Courts
35. Protection of acts done in good faith
36. Act not to apply to sales or purchases outside the State, in the course of import or export, etc.
37. Power to make rules
38. Power to amend Schedules
39. Repeal
40. Power to remove difficulties
41. Non-implementation of penal provisions on disclosure
Telangana General Sales Tax (Amendment) Act, 1985 (Act No. 18 of 1985)
1. Short title and commencement (Amendment by Act No. 19 of 1986, w.e.f. 1.7.1985)
2. Validation and Exemption
3. Repeal of Ordinance 9 and 16 of 1985
The Telangana General Sales Tax (Third Amendment) Act, 1995
1. Short title and commencement
2. AUTHOR'S NOTE on First, Second, Fifth, Sixth and Seventh Schedules
The Telangana General Sales Tax (Amendment) Act, 1996
1. Short title and commencement