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TMI BlogVAT RATE FOR BAKERY IN ANDHRA PRADESHX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Any one can say the Bakery items below mentioned falls under which Category rate in Andhra Pradesh. 1. Round Bun 2. Hot Dog Bun 3. Franky 4. Jeera Naan - Reply By Pradeep Khatri - The Reply = Unbranded breads are exempted under Entry No. 34 under Section 7 read with Rule 66 of the as mentioned in the Schedule I of the APVAT Act and Rules. Further, you may get it clarified from the Commissioner of APVAT Department, under Section 67 by paying the nominal fees . -------------------------------------------------------------------------------------------------------------------------------------------------------- Section 67 of the APVAT Act,2005 : - 67. (1) The Commissioner may constitute a State le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vel Authority for Clarification and Advance Rulings comprising of 3 officers not below the rank of Joint Commissioner to clarify, in the manner prescribed any aspect of the implementation of the Act. (2) No application shall be entertained where the question raised in the application :- (i) is already pending before any officer or authority of the Department or Appellate Tribunal or any Court; (ii) relates to a transaction or issue which is designed apparently for the avoidance of tax: Provided that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard and where the application is rejected, reasons f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such rejections shall be recorded in the order. (3) No officer or any other authority of the Department shall proceed to decide any issue in respect of which an application has been made by an applicant under this Section and is pending. (4) The order of the authority shall be binding:- (i) on the applicant who had sought clarification; (ii) in respect of the goods or transaction in relation to which a clarification was sought; and (iii) on all the officers other than the Commissioner: Provided the dealer does not file an appeal before Sales Tax Appellate Tribunal within 30 days of the Ruling in the manner prescribed. (5) The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority for clarifications shall have power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties. An order giving effect to such review or amendment or revocation shall not be subject to the period of limitation. (6) The Commissioner may also refer any matter for opinion of the Authority for clarification without prejudice to his authority. -------------------------------------------------------------------------------------------------------------------------------------------------------- Rule 66 of APVAT Rules, 2005 :- 66. Procedure for filing, disposal etc., authority for clarifications and advance ruling: 1) An ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicant may withdraw an application filed under Section 67 within thirty days from the date of application. 2) (i) An application under Section 67 shall be in Form 570 and shall be verified in the manner indicated therein and every such application shall be accompanied by a fee of one thousand rupees. (ii) The fees specified in the sub-rule (1) shall be paid by way of crossed demand draft in favour of the Commissioner of Commercial Taxes, A.P., Hyd. 3) On receipt of any such application, the Authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and call for any information or records. 4) The authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty may, after examining such the application and any records called for, by order, either admit or reject the application within thirty days of the receipt of the application. 5) A copy of every order made under sub-rule (4) shall be sent to the applicant and the authority specified in sub- rule (3). 6) The authority shall hold its sittings at its headquarters atHyderabadas and when required and the date and place of hearing shall be notified in such manner as the Chairman may by general or special order direct. 7) Where an application is admitted under sub-rule (4), the authority shall after examining such further material as may be placed before it by the applicant or obta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined by the authority, pass such order as deemed fit on the questions specified in the application, after giving an opportunity to the applicant of being heard, if he so desires. The authority shall pass an order within four weeks of the date of the order admitting the application and a copy of such order shall be sent to the applicant and to the authority specified in sub-rule (3). 8) (i) The authority may at its discretion permit or require the applicant to submit such additional facts as may be necessary to enable it to pronounce its clarification or advance ruling. (ii) Where in the course of the proceedings before the authority, a fact is alleged which cannot be borne out by or is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trary to the record, it shall be stated clearly and concisely and supported by a duly sworn affidavit. 9) Where on the date fixed for hearing or any other day to which the hearing may be adjourned, the applicant or the officer concerned does not appear in person or through an authorized representative when called on for hearing, the authority may dispose of the application ex parte on merits: Provided, that where an application has been so disposed of and the applicant or the authority specified in sub-rule (3), applies within fifteen days of receipt of the order and satisfies the authority that there was sufficient cause for his non-appearance when the application was called upon for hearing, the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity may, after allowing the opposite party a reasonable opportunity of being, make an order setting aside the ex parte order and restore the application for fresh hearing. 10) Where the authority on a representation made to it by any officer or otherwise finds that an order passed by it was obtained by the applicant by fraud or mis-representation of facts, it may be, by order, declare such order to be void ab initio and thereupon all the provisions of the Act and the rules thereunder shall apply to the applicant as if such order had never been made. 11) A copy of the order made under sub-rule (6) shall be sent to the applicant and the Commissioner or the officer concerned. 12) Where th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant dies or is wound up or dissolved or disrupted or amalgamated or succeeded to by any other person or otherwise comes to end, the application shall not abate and may be permitted by the authority, where it considers that the circumstances justify it, to be continued by the executor, administrator or other legal representative of the applicant or by the liquidator, receiver or assignee, as the case may be, on an application made in this behalf. 13) Where the authority finds on its own motion or on a representation made to it by the applicant or the authority specified in sub-rule (3), but before the clarification or ruling pronounced by the authority has been given effect to by the officer concerned, that there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... change in law or facts on the basis of which the clarification or ruling was pronounced, it may by order modify such ruling in such respects as it considers appropriate, after allowing the applicant and the officer a reasonable opportunity of being heard. 14) (i) The authority may, with a view to rectify any mistake apparent from the record, amend any order passed by it before the clarification or ruling order pronounced by the authority has been given effect to by the officer concerned. (ii) Such amendment may be made on its own motion or when the mistake is brought to its notice by the applicant or the officer concerned, but only after allowing the applicant and the officer reasonable o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of being heard - VAT RATE FOR BAKERY IN ANDHRA PRADESH - Query Started By: - krishna besta Dated:- 19-6-2012 Value Added Tax - VAT-CST - Got 1 Reply - VAT and Sales Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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