Rule 19

Every dealer who has bought or sold goods for valuable consideration other than money shall separately specify in the return of turnover which he is required to submit under these rules, the quantity of goods so bought or sold and the description in sufficient detail of the valuable consideration for which the goods were bought or sold. The assessing authority shall fix the value of such consideration in money for the purpose of determining the turnover and assessment of the tax 1(...) payable under the Act and the value fixed by such authority, shall subject to the appeal and revision provided for in the Act and the rules made thereunder be final.    1. The words "and surcharge" ins. by G.O.Ms.No. 473 Rev,dt,18.3.1981were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995 w.e.f.1.4.1995. [Rule 19-A. Every dealer liable to submit a return shall submit a return in Form-E in duplicate, showing the details of the purchases or sales on which exemption is claimed along with the return or returns he is liable to submit. Provided that the details of the purchases or sales of the goods specified in the Fourth Schedule of the Act or the goods liable to tax under the Central Sales Tax Act, 1956 need not be submitted in the return in Form-E.]   Subs. by G.O.Ms.No. 1445 Rev., dt.5.11.1986.   Published in A.P. Gazette Part-I dt.25.11.1986. Rule 19-B. Every dealer whose total turnover in a year exceeds rupees Twenty five lakhs, shall file a return in Form-M along with Form-A2 and Form-E filed by him for that month showing the details of sale bills or invoices and way bills or delivery challans issued by him to other registered dealers in the State in respect of sales or purchases where the value of each sale bill or invoice exceeds rupees One thousand .