Download Andhra Pradesh Vat Form Vat 129

Download Andhra Pradesh VAT Form Vat 129: Form Of Authorisation Under Apact 2005

As per Andhra Pradesh VAT rule 4(6) Every dealer required to be registered under clause(c) of sub-section (5) of section 17 shall authorize in writing on Form VAT 129 a person residing in the State who shall be responsible for all the legal obligations of the dealer under the Act.

Notwithstanding anything contained in sub-sections (2), (3) and (4), the following classes of dealers shall     be liable to be registered as VAT dealers irrespective of their taxable turnover namely:-

(a)  Every dealer importing goods in the course of business from outside the territory of India;

(b) every dealer registered or liable to be registered under the Central Sales Tax Act 1956, or any dealer making purchases or sales in the course of inter-state trade or commerce or dispatches any goods to a place outside the State otherwise than by way of sale;

(c)  Every dealer residing outside the State but carrying on business within the State and not having any permanent place of business;

(d) Every dealer liable to pay tax on goods listed in Schedule VI;

(e)  every commission agent, broker, delcredere agent, auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any nonresident principal;

(f)  Every dealer availing sales tax deferment or sales tax holiday;

(g)    Every dealer executing any works contract exceeding Rs.5, 00,000/- (Rupees five lakhs only) for the Government or local authority or every dealer opting to pay tax by way of composition on works contract;

(h)    *every dealer liable to pay tax under sub-section (9) of section 4 of the Act;

(*inserted by Act No 10 of 2006, dated 4th January 2006, w.e.f 1-12-2005.)

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