1)Explanation I: The expression 'bullion' in items 20 and 21 means pure gold or silver and includes gold or silver mixed with copper, lead or any other kind of base metal.

2)Explanation II: Omitted w.e.f. 8.7.1983.

3)Explanation III: For the purpose of items 31, 39, 70 to 74, 98, 118 and 193 a sale by one oil company to another oil company shall not be deemed to be first sale in the State. Accordingly any sale by one oil company to any other person (not being an oil company) shall be deemed to be the first sale in the State.
Note: The expression 'oil company' in this explanation means:
a) Hindustan Petroleum Corporation Limited
b) Indian Oil Corporation Limited
c) Bharat Petroleum Company Limited
d) Indo-Burma Petroleum Company Limited; and
e) Such other oil company as the Government may, from time to time, by notification in the Gazette specify in this behalf.

4)Explanation IV: Omitted w.e.f 1.7.1985.

5)Explanation V: For purposes of items 63, 64 and 75, in the case of firewood and bamboos purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the State Government and sold by such contractors, the sale by such contractors of such firewood or bamboos in any form or size shall be deemed to be first sale.

6)Explanation VI: Omitted w.e.f. 1.7.1985.

7)Explanation VII: For the purpose of item 79, `Silk cloth` means all varieties of cloth manufactured either wholly or partly from silk and includes embroidery in the piece, in strips or in motifs but does not include any cloth which is subject to levy of duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (Central Act 58 of 1957)

8)Explanation VIII: The pulses referred to in item 130, whether whole or separated and whether with or without husk, shall be treated as single commodity for the purpose of levy of tax under this Act.)

9)Explanation IX: For the purpose of item 202, when any distillery or brewery or any dealer sells liquor to the Andhra Pradesh Beverages Corporation Limited, sales by the Telangana Beverages Corporation Limited shall be deemed to be the first sale.)

1)Provided that for the purpose of liquor at any point of sale other than the first point of sale and the last point of sale, the turnover of the goods liable to tax shall be arrived at by deducting the turnover of such goods on which tax has been levied at the immediately preceding point of sale.

2)Provided further in respect of goods other than liquor liquor mentioned in this Schedule, tax to be paid at any point of sale other than First Point of Sale, shall be determined after deducting the tax levied on the turnover of such goods at the immediately preceding point of sale by a registered dealer from the tax leviable on the turnover of the same goods at the point of sale by selling dealer.
  

1)Explanation I : (a) For the purpose of entry 1 in this Schedule when any distillery or brewery or any dealer sells liquor to Telangana Beverages Corporation Limited, sales by Telangana Beverages Corporation Limited shall be deemed to be the first sale. (b) Point of last sale shall mean sale of liquor to a person by a dealer who purchased liquor from Telangana Beverages Corporation Limited. Provided that the turnover of any distillery or brewery of any dealer in respect of sale of liquor to Telangana Beverages Corporation Limited shall be exempt from payment of tax.

2)Explanation II: Provided also that the turnover of a retail dealer in respect of commodities other than liquor for the relevant assessment year shall be exempt from payment of tax in respect of sales other than first sale within the State the goods specified in the Schedule. If in the sale bill issued at the preceding point of sale tax levied is not shown separately, but tax is collected by seller at the preceding point of sale from the buying dealer, for determining the amount of tax levied at the preceding point of sale, for the purpose of this proviso the following formula shall be applied.

Rate of tax X Sale price at the preceding point of sale
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100 + Rate of tax

Where the turnover of a dealer is taxable at different rates, the aforesaid formula shall be applied separately in respect of the turnover of each goods liable to tax. Provided further that the turnover of a retail dealer in respect of sale of goods other than liquor mentioned in this Schedule, to persons other than dealers at any point of sale other than first point of sale, shall be exempt from payment of tax and that part of turnover of a retail dealer which relates to second and subsequent sales of the goods referred to above to other dealers for effecting accommodation sales by the latter shall also be exempt from tax, if such turnover does not exceed five percent of the total turnover of that dealer in a year, and a Certificate is produced in such manner and form as may be prescribed. Provided further that in the case of a retail dealer whose total turnover did not exceed rupees ten lakhs in the preceding year, but exceeded Rs. ten lakhs during the current year for the first time, such dealer shall be liable to pay tax under this Schedule on the turnover of second and subsequent sales (in addition to the tax payable on the turnover of the first sales) made by him subsequent to the date on which the turnover of that dealer exceeded Rs. 10 lakhs in that year. Provided further that when the goods, other than liquor mentioned in this Schedule, manufactured by SSI units, which are eligible for Tax Holiday under the State Incentives Scheme, are sold at second and subsequent points of sale, the turnover liable to tax at such points of sale shall be determined after deducting the turnover at the preceding point of sale from the turnover of the same goods at that point of sale.

3)Explanation III: For purposes of item 11, in the case of timber purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the State Government and sold by such contractors, the sale by such contractors of such timber in any form or size shall be deemed to be first sale.