In exercise of the powers conferred by sub-section (1) of section 78 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Governor of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Value Added Tax Rules, 2005, issued in G.O.Ms.No.394, Revenue (CT-II) Department, Dt.31-03-2005 and published in the Rules Supplementary to Part-I, Extra-ordinary Issue of Andhra Pradesh Gazette No.29, Dated:20-04-2005, and as subsequently amended from time to time:

AMENDMENTS

1. In rule 26 of the said rules, after sub-rule (2), the following shall be added, namely,-

"(3) For the sales of acids like acetic acid, phosphoric acid, hydrofluoric acid, perchloric acid, formic acid, oxalic acid, perchloride of mercury (corrosive sublimate), sulphuric acid, hydrochloric acid, hydrocyanic acid, nitric acid, potassium hydroxide and sodium hydroxide etc., or by whatever name, they are called, every registered dealer (including retail dealer) shall necessarily issue invoice/bill, duly recording the following details:

(a) Name of the purchaser / buyer;

(b) Aadhar Card Number with address details;

(c) Telephone/Mobile No. of the purchaser/buyer;

(d) Purpose of purchase;

(e) Date of sale, Quantity and value sold."

J.C.SHARMA,

PRINCIPAL SECRETARY TO GOVERNMENT

(COMMERCIAL TAXES & EXCISE)(FAC)