In exercise of the powers conferred by sub-section (1) of section 15 of the Andhra Pradesh Value Added Tax Act, 2005, the Government of Andhra Pradesh, having found it necessary so to do in the public interest, hereby order to refund the Tax paid on purchase of all components used in the construction and erection of Water Treatment Plants under the Scheme " Sujala Pathakam" subject to the following conditions:

1) The refund shall be limited only to 5% tax irrespective of the tax (5% or 14.5%) actually paid;

2) The claim of refund shall be made in duplicate in Form 510 prescribed under sub-rule (11) of Rule 35 of the Andhra Pradesh Value Added Tax Rules, 2005 to the Commissioner of Commercial Taxes, after scrutiny and approval by the Panchayat Raj & Rural Development (RWS) Department, within a period of 6 (six) months from the date of purchase as specified under sub-section (3) of section 15 of the Andhra Pradesh Value Added Tax Act.

3) The claim shall be accompanied by the purchase invoices in original. and

4) The Commissioner of Commercial Taxes shall, after verification of the invoices, refund the tax within 45 days from the date of submission of Form 510 as specified under sub-rule (11) of Rule 35 of the Andhra Pradesh Value Added Tax Rules, 2005.

J.C.SHARMA,

PRINCIPAL SECRETARY TO GOVERNMENT

(COMMERCIAL TAXES & EXCISE)(FAC)