Form of Appeal Memorandum to the Appellate Tribunal 
(See Rule 38 of A.P.G.S.T. Rules, 1957)

Appeal Memorandum to the Appellate Tribunal
In the Sales Tax Appellate Tribunal, Andhra Pradesh

No.                                  of 20



1.       District in which assessment was made.

2.       Assessment year.

3.       Authority passing the original order in dispute.

4.       Appellate Deputy Commissioner of Commercial Taxes  passing the order under Section 19 or the Deputy Commissioner or Joint Commissioner (Commercial Taxes) Legal, passing an order under section 20.


5.       Date of Communication of the order now appealed against.

6.       Address to which notice may be sent to the Appellant.

7.       Address to which notices may be sent to the respondent.

8.       Relief claimed in appeal:

(a)   Turnover determined by the assessing authority passing the assessment order disputed.

(b)  Turnover confirmed by Appellate Deputy Commissioner of Commercial Taxes or by Deputy Commissioner or Joint  Commissioner (Commercial Taxes) as the case may be.

(c)   If turnover is disputed.

          (i)  disputed turnover.
 (ii) tax due on the disputed turnover.

(d)  if rate of tax is disputed-

(i) turnover involved
 (ii) amount of tax

(e)     Specify, if any, other relief claimed.


9.       Grounds of appeal, etc.,

(Attach additional sheet, if necessary)


                                                                                                                                                        (Signed) Appellant (s)

                                                (Signed) Authorised Representative, if any.



I/We ________________________________________________________ the appellant(s) do hereby declare that what is stated above is true to the best of my/our knowledge and belief.


Verified today the _____________________day of ____________20____


(Signed)Authorised Representative, if any



 1.The appeal should be in quadruplicate and should be accompanied by four copies (at least one of which should be the original or an authenticated copy) of the order appealed against and also three copies of the order of the assessing authority.

 2.The appeal shall be accompanied by a treasury receipt in support of having paid:

        (a) In cases where the levy of tax or penalty is disputed a fee calculated at the rate of two percent of the disputed tax or penalty subject to a
            minimum of Rs.10/- and a maximum of Rs.2, 000/- and

        (b) In all other cases a fee of Rs.100/-

3.The appeal should be written in English and should set forth concisely and under distinct heads the grounds of appeal without any argument or narrative and such grounds should be numbered, consecutively.