Telangana Value Added Tax Act 2005


G.O.Ms.No.32 Dated:15.10.2014 The Andhra Pradesh Reorganization Act, 2014 (Central Act No.6 of 2014) Whereas, by section 101 of the Andhra Pradesh Reorganization Act, 2014 (Central Act No.6 of 2014), the appropriate Government i.e., the State of Telangana is empowered by order, to make such adaptations and modifications of any law made before 02.06.2014, whether by way of repeal or amendment as may be necessary or expedient, for the purpose of facilitating the application of such law in relation to the State of Telangana, before expiration of two years from 02.06.2014, and thereupon every such law shall have effect subject to the adaptations and modifications so made until altered, repealed or amended by a competent Legislature or other competent authority;

2. And whereas it has become necessary to adapt and modify “The Andhra Pradesh Value Added Tax Act, 2005 which is in force as on 01.06.2014 for the purpose of facilitating its application in relation to the State of Telangana;

3. Accordingly, the following Notification will be published in an Extra-ordinary
issue of the Telangana State Gazette:dt:16.10.2014

NOTIFICATION

In exercise of powers conferred by section 101 of the Andhra Pradesh Reorganization Act, 2014 (Central Act No.6 of 2014), the Governor of Telangana hereby makes the following Order, namely:-

1. (a) This Order may be called The Andhra Pradesh Value Added Tax Act, 2005 (Telangana Adaptation) Order, 2014.

(b) It shall come into force with immediate effect.

2. The Andhra Pradesh General Clauses Act, 1891 (Act No.1 of 1891), shall apply for the interpretation of this Order as it applies for the interpretation of a State Act.

3. For the purpose of this Order and the Act adapted herein, the expression “the State” shall have the meaning and area as specified in section 3 of the Andhra Pradesh Reorganization Act, 2014.

4. In “the Andhra Pradesh Value Added Tax Act, 2005 (Act.No.5 of 2005),-
(1) throughout the Act, for the words “Andhra Pradesh” occurring otherwise than in a citation or description or in title of other enactments, the word “Telangana” shall be substituted.

(2) In section 8, the following item (d) shall be added, namely:-“(d) the sale transactions of Soya Bean Deoiled Cake.”.

(3) In Schedule–I to the Act, in entry against Serial.No.3, the words “and Soya Bean Deoiled Cake” shall be omitted .
(4) In Schedule –II to the Act, the following entry (6) shall be added :- “(6) the sale transactions of Soya Bean Deoiled Cake”.

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