Definitions
In this Act unless the context otherwise requires
. a). "Appellate authority" means an appellate authority appointed under Section 4;
  b). "Assessing authority" means an assessing authority appointed under Section 4;
  c). "Commissioner" means the Commissioner appointed under Section 4;
1. [cc). 'Corporate Hospital' means, Hospital registered under the provisions of the Societies Registration Act which is in force in the State or the Companies Act, 1956 and where residential accommodation with or without board is provided for cash or deferred payment to any person or his attendant for undergoing treatment;]
   
1. Clause (cc) was inserted by Act No: 28 of 1996 w.e.f.1.8.96
2. [d). 'Concessional rate' in relation to luxury means a rate lower than the normal rate fixed for such luxury or a rate lower than that fixed by the Government or any other authority under any law for the time being in force;]
   
2. Clause (d) was subs. by Act No:28 of 1996 w.e.f. 1.8.96. The earlier clause read as under:-
  e). "Government" means the State Government of Andhra Pradesh;
  f). "Hotel" means a building or part of a building where residential accommodation with or without board is provided for cash or for deferred payment and includes lodging house and a club;
3. [g). "Luxury provided In a hotel",means the accommodation for residence Provided in a hotel including air conditioning, television, radio,music,extra beds and the like but does not include the charges for food, drink and telephone calls;
  gg). "Luxury provided In a hospital" : means the accommodation provided in a corporate hospital for any patient or his attendant including air conditioning television, radio, or any other service provided thereto in connection with the residence but does not include any charges for the medical services rendered in connection with the treatment or any amount charged for conducting any medical test or any medicines used by the hospital either for check up or treatment; and
  ggg). Luxuries include luxuries provided in a hotel, and corporate hospital and any commodities as specified in the Schedule for enjoyment over and above the necessaries of life.
   
3.Clause (g) was subs. by Act 28 of 1996 w.e.f. 1.8.96.
  h). "Notification" means a notification published in the Andhra Pradesh Gazette and the word 'notified' shall be construed accordingly;
  i). "prescribed" means prescribed by rules made by the Government under this Act;
4. [j). "proprietor" includes a tobacconist and in relation to a hotel or a corporate hospital any person responsible for the management thereof.]
   
4. Clause (j) was subs. by Act No:28 of 1996 w.e.f.1.8.96. The earlier clause read as under:-
5. [(jj) "Receipt" in relation to a tobacconist means, - -
    (a) in respect of supply of the luxuries, like tobacco products made by him or by others on his behalf by way of sale, the amount of valuable consideration received or receivable by him for such sale including any sum charged for anything done by him in respect of the tobacco products so sold at the time of or before the delivery thereof and the price, if charged separately, of any primary or second" packing; and

(b) in respect of the supply of luxuries of tobacco products made by him otherwise than by way of sale, the normal price at  which such tobacco products are sold.

Explanation :- For the purpose of this Act the term “normal price” shall have the same meaning as assigned to it in section 4 of the Central Excise and Salt Act, 1944;
  jjj). "Receipt" in relation to a hotel or a corporate hospital means the total amount of valuable consideration received or receivable for the luxuries provided in hotel or corporate hospital;
  jjjj). "Registered Tobacconist" means a tobacconist registered under section 4-A of this Act;
  jjjjj). "schedule" means the Schedule appended to this Act;]
   
5. Clause (jj), (jjj),(jjjj) and(jjjjj) were inserted by Act No:28 of 1996 w.e.f.1.8.96
  k). "tax" means the tax levied and collected under this Act;
6. [kk). "Turnover of receipts in the case of a tobacconist" means, the aggregate of the amounts of receipts of a tobacconist in a year in respect of the supply of luxuries relating to tobacco products whether such supply is by way of sale or otherwise;
  kkk). "Tobacconist" means a person who supplies whether by way of sale or otherwise luxuries like, tobacco products manufactured by him or purchased from other States or from other persons in this State and includes any person who for the purpose of business gets the manufacturing done from any person whether or not on job work basis.
  kkkk). "Tobacco products" means all goods and preparations made of tobacco or tobacco substitutes including cigarettes, cigars, cheroots and chewing tobacco commonly known as 'Khara Masaia'kimam, Zarda, Dokta, Sukha and Surti.] Gutka and other manufactured tobacco and manufactured tobacco substitutes ; homogenised or reconstituted tobacco; tobacco extracts and essences".] 7.
   
6. Clauses (kk),(kkk) and(kkkk) were inserted by Act No:28 of 1996 w.e.f.1-8-96.
7. The bracketed words "gutkha and ----- essences" were added by Ord. No. 2 of 2001 published in the A.P. Gazette Part IV B Extraordinary No:32 dt. 2.5.2001
  l). "Year" means the twelve months ending on the 31 st day of March.
8. [m). words and expressions used but not defined in this Act and defined in the General Sales Tax Act, shall have the meanings respectively assigned to them under that Act.]
   
8. Clause (m) was inserted by Act No. 28 of 1996 w.e.f.1.8.96