Rule 5

1[ 12(Save as provided in sub-rules 8[ ( 2) to (8)] the turnover of a dealer for the purposes of these rules shall be the total amount received by the dealer as the consideration for the purchase of the goods. 1[(2) In the case of the under-mentioned goods, the turnover of a dealer for the purposes of these shall be the total amount payable by the dealer as the consideration for the purchase of the goods. (i) Manganese (include manganese ore); (ii) Iron ore; (iii) Turmeric; (iv) Omitted; (v) 8(Butter and Ghee other than purchased from any organization registered under the Companies Act, 1956 or the Andhra Pradesh Co-operative Societies Act, 1964.) (vi) Mica; (vii) Palmyrah Fibre and Stalks; 9(viii) Paddy (Oryza Sativa L); (ix) Coriander; (x) Coconuts other than those falling under item xxi ; (xi) Green gram and black gram; (xii) 8[Cashewnut (with shell);] (xiii) Wattle bark and other barks; (xiv) 8(Tamarind when purchased within the State;) (xv) 8(Tamarind seeds when purchased within State;) (xvi) Chillies; (xvii) Pippalamodi or Pippalanalaka; (xviii) Beedi leaves; (xix) Oil seeds, that is to say,- (a) Sesamum or Til (sesamum orientale); (b) Soyabean(Glycine seja) ; (c) Rape seed and mustard-- (1) Toria ( Brassica compestris var toraia); (2) Rai(Brassic juncea); (3) Jamba - Taramira (Eruca satiya); (4) Sarson - Yellow and brown (Brassica compestris var sarson) ; (5) Banarasi Rai or True Mustard(Brassica nigra); (d) Linseed(linun usitatissimum); (e) Sunflower (Helianthus annus); (f) Nigar seed (Guizotia abyssinica); (g) Neem, Vepa (Azadirachta Indica); (h) Mahua, illipai, ippe(Madhuca indica M.Latifolia, Bassia, Latifilia and Madhuca longifolia syn, M.Longifolia); (i) Karanja, Pongam, Honga (Pongamia Pinnata Syn.P.Glabra); (j) Kusum(Schelichera -Oleosa, syn S.(Trijuga); (k) Punna undi(Calophyllum, inophyllum); (l) Kokum(carchinia indica); (m) Sal (Shorea robusta); (n) Tung(aleurites jordii and A.Montna); (o) Redpalm (Elaels guinenisis); (p) Safflower (carthnus tinctorius); but excluding groundnut or peanut, cotton seeds, castor and coconut (i.e.copra excluding tender coconuts); (xx) Castor(Ricnus communis); (xxi) 8[Coconuts other than tender coconuts (cocus nucifera); (xxii) Groundnut or peanut (Archis hypogaea); (xxiii) Jute, that is to say, the fibre extracted from plants belonging to the species corchorus capsularis and corchorus olitorius and the fibre known as Mesta or Bimli extracted from plants of the species hibiscus cannabinus and hibiscus sabdariffavar altissina and the fibre known as sunhemp extracted from plants of the species Crotalaria junecea whether bales or otherwise; 4[(xxiv)] Cotton, that is to say, all kinds of cotton (indigenous or imported) in its un-manufactured State whether ginned or unginned, baled, pressed or otherwise but not including cotton waste;] (xxv) Hides and skins whether tanned or untanned; (xxvi) Livestock, that is to say, all domestic animals such as oxen, bulls, cows, buffaloes, goats, sheep, horses etc.] 5[(xxvii) Prawns, lobsters, frogs and frog legs; (xxviii) Tapioca]; 6[(xxix) Crude oil, that is to say, crude petroleum oils and crude oils obtained from bituminous minerals (such as shale, calcareous rock sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subject to all or any of the following processes; (1) Decantation; (2) De-salting; (3) Dehydration; (4) Stabilisation in order to normalise the vapour pressure; (5) Elimination of very light fractions with a view to returning them to the oil-deposits in order to improve the drainage and maintain the pressure; (6) The addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned process; (7) Any other minor process (including addition to pour point depressants of flow improvers) which does not change the essential character of the substances; (xxx) Jowar or Milo(Sarghum vulgare pers); (xxxi) Maize (Zea mays L); (xxxii) Ragi (Elusine caracana Gaertn); and (xxxiii) 8[xxxx] 7(xxxiii-A) 7(Jaggery, when purchased by a dealer from a person who is not a registered dealer otherwise than through an agent.) 9(xxxiv) Iron and Steel Scrap, that is to say: (i) Iron scrap, cast iron scrap, runner scrap and iron skull scrap (ii) steel melting scrap in all forms including steel skull, turnings and borings. 5[(3) In the case of goods liable to tax under Section 6-A, the amount paid by the dealer for the purchase of such goods shall be the turnover of the dealer in such goods.] 1. Rule 5 was subs. by G.O.Ms.No. 1600 Rev. dt.7.8.59 and sub-rule (2) was Subs. by G.O.Ms.No.615 Rev.dt.28.6.1974. 2. Subs. by G.O.Ms.No.473 Rev.dt.18-3-1981. 3. Omitted by G.O.Ms.No.849 Rev.dt.15-7-1977. 4. Ins. by G.O.Ms.No.849 Rev.dt.25-3-1976 by numbering items(xxiv) and(xxv) as items (xxv) and (xxvi) 5.Added by G.O.Ms.No.1001 Rev.dt.4-9-1976} 6.Items.(xxix) to (xxxiii) added by G.O.Ms.No.849 dt.15-7-1977) 7.Ins. by G.O.Ms.No.473 Rev.dt.18-3-81 8.Subs. by G.O.Ms.No: 1445 Rev.D5.11.1986 9. Item (viii) subs. and item (xxxiv) added by G.O.Ms.No.868, Rev.dt.29.8.1989. [(4) In the case of a works contract, the turnover of a dealer for the purpose of these rules shall be the total amount realised or realisable by the dealer as the consideration for the goods (whether as goods or in some other form) involved in the execution of a works contract. (5) In the case of delivery of goods on hire purchase or any other system of payment by installments the turnover of a dealer for the purpose of these rules shall be total amount realised or realisable by the dealers as the consideration for the goods delivered. (6) In the case of supply or distribution of goods by a society including a cooperative society, club, firm or association to its members, the turnover for the purpose of these rules shall be the total amount realised or realisable by such society from its members as the consideration for the supply or distribution of such goods. (7) In the case of a dealer running any restaurant or eating house or hotel (by whatever name called) the turnover for the purpose of these rules shall be the total amount realised or realisable by the dealer as the consideration for 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 intoxication or not). (8) In the case of the transfer of right to use goods under Section 5E, the total amount realised or realisable by the dealer on the transfer of the right to use goods from the lessee or licensee shall be the turnover of the dealer.] Note: Sub-ruels (4) to (8) were added by G.O.Ms.No.1445 Rev.dt.5.11.1986 w.e.f.25.11.1986 published in A.P. Gazette Extra Ord. Part-i dt.25.11.1986.