Exemption from Levy of Tax on the Sales of Duty Free Goods Sold at Departure and Arrival

Exemption from payment of tax on raw materials of 100% Export Oriented units in the State for the manufacture of export commodities proportionate to the amount of exports, rescinded orders issued in G.O.Ms.No.777,Dt.2.11.2000

[G.O.Ms.No.388, Revenue (CT.II) Department Dt.8.6.2001]***

NOTIFICATION-I

In exercise of the powers conferred by sub-section(1) of Section 9 of the Andhra Pradesh General Sales Tax Act,1957(Act No.VI of 1957),the Governor of A.P. hereby recinds the Notification issued in G.O.Ms.No.777,Rev.(CT.II) Department dated 2nd November,2000 published in the Andhra Pradesh Gazette Part-I Extraordinary No.452,dated 15.11.2000. The said Notification shall be deemed to have been rescinded with effect from the 1st April,2001.

NOTIFICATION - II

In exercise of the powers conferred by sub-section(1) of Section 9 of the Andhra Pradesh General Sales Tax Act,1957(Act No.VI of 1957),the Governor of Andhra Pradesh hereby exempts from the tax payable under the said Act on the sale of raw materials to the Dealers,having the units,certified as 100% Export Oriented Units by the Development Commissioner,Visakhapatnam provided such sale is covered by a Declaration (Annexed) issued by the purchasing dealer (100%EOU) in the proforma annexed to this Notification. It is further directed that such 100% Export Oriented Units shall also be exempted from the tax payable,on their purchases in respect of the raw materials taxable at purchase point at their hands.

It is also directed that while making final assessment of the said 100% Export Oriented Units,the assessing authority shall levy tax in accordance with the provisions of the said Act on such turnover of the raw materials,that are consumed by the 100% Export oriented Units in the manufacture of finished goods,which are not exported to other countries.

It is further directed that no such exemption either on sale or purchase of raw materials shall be available to 100% Export Oriented Units,which are availing Industrial Incentives such as sales tax exemption sales tax deferment during the assessment year 2001-2002.

The Notification shall be in force during the period from the 1st April, 2001 to the 31st March,2002.

ANNEXURE

Declaration to be furnished by 100% Export Oriented Units

This is to certify that the Unit having the following description is certified as 100% Export Oriented Unit by the Development Commissioner, Visakhapatnam (Copy of the certificate is enclosed) and that the goods purchased from the selling dealer shown below are for use in the manufacture/ processing of goods,which are meant for export.

1. Name & full address of the dealer giving this declaration.

2. APGST Registration Certificate No.

3. Number and Date of Certificate of Development Commissioner, Visakhapatnam.

4. Name and address of the selling dealer from whom,Goods are purchased.

5. Nature of goods.

6. Value of the goods.

7. Invoice No. and Date.

It is further certified that during the year 2001-2002,we are not availing either Sales Tax Deferment of Sales Tax Holiday under the Scheme of Industrial Incentives.

Signature of the authorised person of 100% Export Oriented Unit.

Note: A single declaration is sufficient covering all the purchases made during the year 2001-2002 from a single seller.

K.C.Misra

Principal Secretary to Government

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