In exercise of the powers conferred by sub section (1) of Section 79 of the Andhra Pradesh Value Added Tax Act, 2005 (Act No.5 of 2005), the Government of Andhra Pradesh hereby makes the following amendment to the Fourth Schedule appended to the said Act.
The amendment hereby made shall come into force with effect from 01.05.2006.
AMENDMENT
In the said Act, in Schedule-IV, after entry 99, the following entry shall be added, namely:-
2511
Barytes
Note:- (1) The Headings or sub-headings, as the case may be, listed under column Nos. (2) & (3) above are the HSN Codes under the Central Excise Tariff Act, 1985 (5 of 1986).
Note:- (2) The Rules for theinterpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels apply for theinterpretation of this notification.
Note:- (3) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.
Note:- (4) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the case may be, sub-heading, matches fully with the corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading will be covered by the scope of this notification.
Note:- (5) Where the description against any heading or sub-heading is shown as "other", then the interpretation as provided in Note 2 shall apply.