Short title and commencement

(1) This Act may be called the Andhra Pradesh General Sales Tax (Amendment) Act, 1985. (2) (a) Sub-clause (iii-a) inserted by sub-clause (c) of clause (iii) of Section 2, Explanation IV added by sub-clause (d) of clause (v) of Section 2, Sections 5C and 5D inserted by Section 6 and sub-sections (1), (2) and (3) of  Section 38 shall be deemed to have come into force on the 2nd February, 1983. (b) Clauses (i) and (ii), sub-clauses (a), (b) and (b) and (d) of clause (iii), clause (iv) sub-clauses (a), (b) and (c) and Explanations V and VI added by sub-clause (d) of clause (5), clauses (vi) to (ix) of Section 2, Sections 3,4 and 5, and Section 5E added by Section 6, Sections 7,8,9,10,11 and 12 clauses (i) and (iii) of Section 13, Sections 14,15,16,17,18,19,20,21,22,23,24 and 25, Sections 27,28,29,30,31,32,33 and 34, clauses (i), (ii), (iv) to (xv) of Section 35, Section 36 clause (b) of Section 37 and sub-section (4) of Section 38 shall be deemed to have come into force on the 1st July, 1985; and (c). the remaining provisions shall come into force at once.

Amendment by Act No. 19 of 1986, w.e.f. 1.7.1985:

(i) in clause (a), for the expression "Explanation IV" the expression "Explanations IV and V" shall be substituted. (ii) in clause (b), for the expression "Explanations V and VI", the expression "Explanation VI" shall be substituted. (Amendments made by Sections 2  to 37 were carried out in the respective sections and Schedules).