Andhra Pradesh Small Scale Industries Restriction On Sales Tax Holiday Act 1995

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TEE ANDHRA PRADESH SMALL SCALE INDUSTRIES

(RESTRICTION ON SALES TAX HOLIDAY). ACT, I995
ACT No. 14 OF 1995'
Aa Act limit the mt?ximum Fixed Czpiizl Tnvcstmcnt fci tbc purpose of Sdcs Tzx H ~ l i d 2 yin rcspect of ucrtain SrnalI Scale h d u +
tries in thc Statc of Aetihra Predcsh.
Whereas thc Govcrntncnt in G . 0 h4s.No. 498, Industric:. ar?d

Commcrcc (1.A). Dcpartmcnt, dated the 16th Octobcr, 1959 issucd
orders extending certaiil concessions undcr thc LibcrnIiscd Slalc
hcentive Schcmc for setting up of ncw jndustrics i n 111c Sip-lc o f
hndhra Przdc>!t, except in the Industries spccificd in the Arl~icxura
to the ordcr and those to be locntcd in the hqunicjpal Corjmrt?tion
Iimib ~f Hydcrabad, Visakllzpatnam and Vijayawnda;
And whereas, a co~ccssianof fivc ycars Sr.!cs Tax llolidny

subject to a ceiling of rupccs thirty fivc lzkhs GII S d e s TEX duri~g
the cntirc holiday peric-d has been el!owcrl :a the srn::l! scr,Ic I11
industries to hc sct LIP on or after the 3rd Octcbr;, 1989 ;:nd g i n g
into ~ornmcrcinIproductioli bcfarc 1hc 3lst hl;:rch, 1995;
And whercas, it has been brolrght to tbc not icc of the Governn ~ c n t h n t thcrc is cvery Iikclihood of trndcr cxptoitetiol? of thc
cor!c;ession of the Snlcs Tax Holiday cf ntpecs thirty fiivo I;lkh=;
nllowcd in the ?.forcszid G.O., by somc o r fhc units ~vjihcycrj.
small fucd c~.pi1zI~ U V C S ~ I ~ Ibut
C L ~with
~
JligIl turnover by virl tuc of
compdnents bought out ;
Rcceivcd thc assent oft he Govcrnor 011 t l ~ c14th Fclr. IY9.T. For Stalemczt of Objcct &Reason%.
plkscscc thc Acdhrd Pndesh Gatci:c Part IV-A.
Extraordlw, datcd 2dltl Jan. 1995 at Psgcs 6 S: 7.
92
,-
To AND ~vhercas,rvhilc apprc.vir!g thc c ~ m p r c l11:

i ~ivc g~zidclinrr.
for eEcctivc implcrucntetion ~f the Incentive S.:I;cme issued in
Merno. No. 212S/W,'89, lndwtrics nlld Commcrcc Dcpnrtment
atod 15-9-1990 it kas been ma tic clcar in para 6 (2) (B) (ii) of the
i?id guidcli~~cs
tint s1t1a11S C ~ L ~ Ci11(1u>t
rics a1.c cxctnptcd from
payment of SaIcs Tax for n pcriott of fivc ycars from thc dale of
C C S I I I I I I C T Cpr6du~Li01t
~;~~
Iinlitccl 10 100%of fixcd capitet iuvcstment
or rupccs thirty five 1;lkhs \ v ~ ~ c ~ I c \is: c~ C~ S S ;
ASD \vl~crcas, thc domand noti~csfor payn~cllto f Sn1c.s Tax

in ~ C C O T ~ ~ I I Gwith
O
~ J I C guidcljncs c1~01vcdi'icrc issued to ccrL;lj~l
ma1I scalc industries;
AND whcrcas, tlic said small sunlc unit.. Jliivo diallcnged thc
said ctcmand notices in thc 1-iigfi Court oi A1:Jlu.a Ibr?.dcJ~, on
t11,- prctoxt that they arc cligiblc for t11;: Sales T2x 1,lnliday bcllofit
up to a ma'iimrun Cf rupees thirty five I;l.khs in ~.~cordanru
wit,h the
ordors issucd in Ibu said (3.0,irrospccrivc o t that capiiirl invostmcllt ;
AND ~ ~ ~ l ~ c rina a\V.P.h'o.
~,
16570/9l and batch 1he High
Courl of h ~ d h r aPradosh, while upholding fhc contontion of thc
potitiolwrs, dircctcd not to dc111;lndor cotlccl Salcs Tax I'rom tllc
pctitionors cxccpt as olbcrrviso prov'dcd ill llic said G.O. ;
AND~ V ~ I Q ~ Cthe
~ Si~lto~ltion
.
ot 1110 Govcnimerit i s orlly to :11low
tho sm;ill scalo un:ts a S;:lcs Tiis Holiday to an cxtcrli crf 1 a0 'j/,
of 1hoi1.capital invcstmci~lor a maximum 01 rupcos thirty fivo
lnkhhs whichover is less during tho c~ttiro'holidoypoliod vida parrr
6-B (ij) ot the guidolinos issucd in Mcmo No.3 l?5[1A/X7-1,datcd
1110 151h Soptcnlbol-, 1990 lor i~t~plunlontdtio~~
ot tho Libcr;iliscd
Stat0 J U C O ~ I ~ ~ VSchcmc,
O
1989 ;
AND whorc:is, tile 1-Iigb Court of Andhra Pradesl~in 1V.P.

No. 16570191 and batch hold that limiting tho cxtcnt of ~ligibility
to a sum lossor than mpoes thirty fivo lakhs could haw been cffcctcd o ~ ~ by
l ysnolhor notified odor issucd utldcr clause (7,) 01 artirIc
166 oi thc Constitutio~~
ratl~crthan by a Mcniornnduni and held
that the rospoade~~t
arc not cntitlcd to rely upon tho zltosatian or .
rcduction in tho eligibility 01 tho pctitiotlcrs tor cxcmption to any
amount losscr than that \vI~ichw s proniiccd in clause 3 of G.O.
Ms.Xo. 479, hdustrics and Con~moicc (1.A.) Dcpartmcnt
datcd 16-10~1989;
'
AND~vl~creas,
tho implcmoutntion of the s2,id dircctiolls of tho
High Cout would run against tho policy or tho Government alld
it nmounts to allowing the small x:~,lr:
units with loss capital insostmcnt and high turnovar, taking wzduo adsantago of tho policy
of tho G o v c r m c ~ ;~ t
AND whoreas, the imploriiontation of tho judgornc.-t of tho
I-Iigh Conrt would result in the colossal loss of rovonug to thc
Govermas:~t;
BE it 0~1actcdby tho Legislative Asscmb!) of tho S!~.tc of h ~ d h r a
Pradosh in thc Forty-sixth Yoar of tho Republic ol India, as
folIows :~ ~ : otitle
rt
..
1.. (1.) This Act may bo cr~llcdth9 A!ldhia Pr~rakshSmall

I!~dustries (Raslriclion on _S:!las Tax Holid;:y) Act, 1995.
cornmen* Sc::lc
dement.
(2) It .~bz!lbo dccmcd to h ~ v ccome into furcc on the 16th

Octobor, 1939.
RCSI
rict i011
on Salcs
Tax
Holidn~.
2. Natwitlistr?nding enything coni:.incd in G.0 .Ms.No .49S

hdustries and Csmn~ercc @A). Depzrlrnent, dated tlie 16th
October, 1989 or, in env judgement, decrec sf crder of e11y Court,
T r i h e l or othcr aulhoriiy or m y order t o thc contrxy, tlxc
Governnl~ntn ~ . ydeclare a &les Tin Hclid:.y lirnilcd to 100 %
of the fixed uapitzl investmen1 or rupees thirty f i ~ Iekbs,'
c
whichfever is less, fcr n period of five years in respect cf thc smnll scale
incttrs trics including the oil mills crushing non edible oil sccdssct up on or zfter 3 1st O ~ t o b c r ,1989 and g.3 i;~to comrncrcial
prl;di~r;tion bcfore 31s t M:.r~h, 1995 in tllc Slate of hdhr:: Pradcsh cxccpt in the indnst~aiesindiceted m thc Annexure to the seid
in Gavcn~n~ent
Order and rhc industries loczter! in the Municipzl
Corpcr~tionlimits of Wydcrzbzd, Visekhapz~nan2nd Vjj?.yawr-.rk.
TIIE AMlHRA ? M E S H S I W SCALE INDUSZRFES

(RESTRICTION
ON
SmSTAX
HOLLEAY)
(AMENDMENTSACT, 1996,
ACT No. 18 OF 1996.
126th Auguse, 1996.1
AN ACT TO M
N
D THE ANDHELA PRADESB S W
'SCALE INDUSI'RICZS CKES!EUCTION ON SALES
TAX IIOIJDAY) ACT, 1995.
u
Whereas tlie Honourable High Court of.

rlndhra' Pradesh in Wrf t Petltfon ~ J O . 2031
of 1994 and batch dated the 5th day of
A p r i l , 1935 held t h a t the O f 1 Industries
are b l s o e l 3 g i b l e f o r gra3t G E inc~ntives
under the Andhra Pradesh Snall Scalo
Xndustrios
( F ~ s t r L c ~ i o n o . Sales Tax
Holiday1 ~ c k , 1995 'on t h e gro~i15 that'-
* ~ e c e i r e dLhe a s s e n t of t h c Gos2;'aor cn t h e 2 6 t h
hugis:,
1596. F t r Stat~nznt o f o b j e c t s i ~ dReasons,
P l c i s e see Aildhl'a Prariesh Gazette, Part I Y - A , Extlqa-.
oi-d.inzry,
dated t h e 23rd
Harch,
19%
at
Page
44.
the o r d e r s i?susd
in G .O .Ms. No. 4 9 8
I n d ~ s t r i e sand Corrimerce ( I A ) D e p a r t m e n t
dated t h e 16th October, 1989 and in G &
Ms.Nc. 146, Industries and Commerce ( 2 4 )
Departmenti d a t e d t h e . 2 5 th April, 1,881
are deemed to have been superceded oc
the commencement o f the said Act:
'
'I
Be it enacted by the ~egislativeAssembly of the State of Andhra Pradeph

in the F o r t y - s e v e n t h Yearofthe ~ e p u b l l c
of I n d i a .
1. This A c t may be c a l l e d the Andhra

Pradesh S m l l Scale I n d u s t r i e s (Re-strict i o n 'on Sales Tax Holiday) (Ainendment)
A c t , 1996.
short ~ i t l e .
2 . In t h e Andhra Pradesh Small S c a l e

Industries.. (Restriction on Sales Tax
H o l i d a y ) A c t , 1995 ( h e r e i n a f t e r rsf erxedto ' as tho ~ r i n c l ~ A
a cl t ) , to. paragraph
10, the . following s h a l l be added,
nakly:
Amendment
of the
premble,
m14-of
1995.
"and a l s o amount to a l l o w the ineligible Small Scale Industries s p e c i f i e d

under Annexure to G-O.Ms,No. 146, Industries a n d Commerce CIA) Department,
dated t h e , 25th April, 1991 for avai,ling
tne i n c e n t i v e s "
.
..
. ,
of
-ilt
-of
:
gedon-'-
the
principal
3.. 1 n ..secti&n-l
A c t , Zor sub-section ( 2 ) ' the ' folloiqing
s ha1 l be subs tituted , namely :
"(2)
it shall be deemed to hsve come

-.
i n t o force on the 3rd October, 1989,"
.
-- 4. Far section-2, of t h e p r i n c i p a l
the following shall be s u b s t i t u t e d ,
don-2
namely :
.
of
.
Act,
97
*-I
" ~ e s t r i c t i o n"2.~otwithstandin~
the res tricon Sales
t i o n s s p e c i f i e d under para-33
Tax Holiof t h e G .O:Ms .No.4 9 8 , Indus-
t r i e s andCommerce (IA)Department, dated the 16th October, 1989, or

.anything containe-d in any - jud,gement;
decree or ordet of any Court, ~ r i b u n a T
or other a u t h o r i t y or any order to t h e
contrary, the Small .Scal.e ~ndustries
which
complied with t h e conditions
stipulated in G.O.Ms.No,
498, Industries
and commerce (IA) department, dated the .
16th* October, 1989-and Government Memo,
N0.2125/fA/89-1r d a t e d t h e l s t h Septemberr
1990, s h a l l b e e n t i t l e d t o a S a i e s Tax Holiday limited . to 1 0 0 % o f the f i x e d capita2
i n v e s t m e n t o r R s . 35.00 l a k h s ( R u p e e s t h i r t y f i v e l a k h s ) whichever is less, for a period
.of- five years in respect of the Small
Scale I n d u s t r i e s set up on or a f t e r 3rd
October, 1989 and *go i n t o commerci&l
production before the 31st March, 1995
in the State of Andhra Pradesh except
. t h e Industries specified in the Annexure
to the G.O.Ms.No.
498, Industries and
Commerce ~epartment,dated the .l6th October, 1989 and the industries located in
t h e ~ u r h c i p a l Corporation. limits of
~yderabad,Vishakapatnamand~ijayawada.".
, . -
. ,
'
5.
he Andhra ~ r a d e s h '~rnall
.
Scale Repeal of
Industries ( R e s t r i c t i o n -on' Sales Tax O r d i m n e e
Holf day) (Second Amendment) Ordinance, 14 of 1996.
1996 is bereby repedled,
. G, B H A V W ~PRASAD
Secretary to Government,
Legislative Affairs & J u s t i c e ,
Law Department.

Andhra Pradesh Small Scale Industries Restriction On Sales Tax Holiday Act 1995

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Andhra Pradesh Small Scale Industries Restriction On Sales Tax Holiday Act 1995

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Available Formats

Bare Acts & Rules

Free Downloadable Formats

Hello Good People !

TEE ANDHRA PRADESH SMALL SCALE INDUSTRIES

Whereas thc Govcrntncnt in G . 0 h4s.No. 498, Industric:. ar?d

And whereas, a co~ccssianof fivc ycars Sr.!cs Tax llolidny

To AND ~vhercas,rvhilc apprc.vir!g thc c ~ m p r c l11:

ASD \vl~crcas, thc domand noti~csfor payn~cllto f Sn1c.s Tax

AND whorc:is, tile 1-Iigb Court of Andhra Pradesl~in 1V.P.

1.. (1.) This Act may bo cr~llcdth9 A!ldhia Pr~rakshSmall

(2) It .~bz!lbo dccmcd to h ~ v ccome into furcc on the 16th

2. Natwitlistr?nding enything coni:.incd in G.0 .Ms.No .49S

TIIE AMlHRA ? M E S H S I W SCALE INDUSZRFES

126th Auguse, 1996.1

Whereas tlie Honourable High Court of.

Be it enacted by the ~egislativeAssembly of the State of Andhra Pradeph

1. This A c t may be c a l l e d the Andhra

2 . In t h e Andhra Pradesh Small S c a l e

"and a l s o amount to a l l o w the ineligible Small Scale Industries s p e c i f i e d

it shall be deemed to hsve come

t r i e s andCommerce (IA)Department, dated the 16th October, 1989, or

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