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2007 (11) TMI 394 - SC - VAT and Sales TaxWhether the small-scale industry which was engaged in bottling of anhydrous ammonia could be said to be entitled to the exemption from payment of sales tax on the ground that it was manufacturing such goods since there was a general exemption offered by the Andhra Pradesh Government by G.O. Ms. No. 117 dated March 17, 1993 to the small-scale industry? Held that:- Appeal allowed. Accepting the contention of the appellant that a liberal view of G.O. Ms. No. 15/74 dated June 25, 1974 would have to be taken.
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