In exercise of the powers conferred by Section 78 of Andhra Pradesh Value Added Tax Act,2005, the Governor of Andhra Pradesh in supersession of G.O.Ms.No.1452, Revenue (CT.II) Department, Dt. 26-07-2005 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, Dated 31^st March,2005 and as amended from time to time:-

This notification shall be deemed to have come into force with effect on and from 1^st day of April, 2005.

AMENDMENT

1) In the said rules, the clause (l) under sub-rule (2) of Rule 20 shall be substituted as under:

"(l) rice purchased by Food Corporation of India from VAT dealers or farmers or farmers clubs or associations of farmers in the State."

2) After clause (l) so substituted, the following clause (m) shall be inserted.

"(m) rice purchased by Andhra Pradesh State Civil Supplies Corporation Ltd., from the Depots of Food Corporation of India, in Andhra Pradesh or from any other VAT dealer in the State."