TNGST 1959 - Section 3(5) of the Act is a beneficial provision. It provides for concession in tax to...

TNGST 1959 - Section 3(5) of the Act is a beneficial provision. It provides for concession in tax to encourage industrial activity. It is well settled principle that a taxing provision, granting concessional and incentives for promoting growth and development, should be construed liberally - HC .....

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