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2023 (2) TMI 97 - TELANGANA HIGH COURTSeeking declaration of entitlement to the benefit of exemption of sales tax (value added tax) for the balance period of five years from April, 2005 to July, 2008 - G.O.Ms.No.6 - HELD THAT:- Having regard to the object and spirit behind issuance of G.O.Ms.No.6 dated 18.12.1998, and the fact that petitioner was provided exemption thereunder for the assessment periods 2003-2004 and 2004-2005, denial of such benefit for the remaining period of five years as contemplated under the aforesaid government order does not appear to be justified. The respondents are directed to treat the petitioner as an eligible unit under G.O.Ms.No.6, dated 18.12.1998, and extend the benefit of sales tax exemption for the period of five years excluding the period for which benefit has already been granted to the petitioner. This shall be carried out within a period of four months from the date of receipt of a copy of this order. Petition allowed.
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