In exercise of the powers conferred under sub section (1) of Section 78 read with sub section (3) of Section 22 of 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,31-3-2005 and published in the Rules supplementary to Par-I Extra ordinary issue of A.P.Gazette No.29, dt.20-04-2005, as subsequently amended.

Clauses (c) and (d) of sub rule (2) of Rule 16 as added by this notification shall be deemed to have come into force with effect on and from the Ist April, 2005 and the I^st June, 2006 respectively.

AMENDMENTS

In rule 16 of the said Rules, in sub-rule (2), after clause (b) the following new clauses shall be added namely;

"(c) amount of additional trade margin of 10% charged by the Andhra Pradesh Beverages Corporation Limited to pay as special privilege fee on the sale of IMFL in the State;

(d) Retailer's margin at the retail outlets run by APBCL."