Download Andhra Pradesh VAT FORM 570: Application for Clarification And Advance Ruling under AP Value Added Tax Act
As per Andhra Pradesh VAT rule 66(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.
As per section 67- (1) The Commissioner may constitute a State level ‘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 rose 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 for 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 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.