The Telangana Small Scale Industries (Restriction on Sales Tax Holiday) Act, 1995.

 
 
THE TELANGANA SMALL SCALE INDUSTRIES (RESTRICTION ON 
SALES TAX HOLIDAY) ACT, 1995. 
(ACT NO. 14 OF 1995) 
ARRANGEMENT OF SECTIONS 
Sections 
1. Short title and commencement. 
2. Restriction on Sales Tax Holiday. 
 
THE TELANGANA SMALL SCALE INDUSTRIES 
(RESTRICTION ON SALES TAX HOLIDAY) ACT, 1995.1 
 
ACT No.14 OF 1995. 
 
1. (1) This Act may be called the 2Telangana Small Scale 
Industries (Restriction on Sales Tax Holiday) Act, 1995. 
 
 3[(2) It shall be deemed to have come into force on the 
3rd October, 1989.] 
 
4[2. Notwithstanding the restrictions specified under para -
3B of the G.O.Ms.No.498, Industries and Commerce (IA) 
Department, dated the 16th October, 1989, or anything 
contained in any judgement, decree or order of any Court, 
Tribunal or other authority or any o rder to the contrary, the 
Small Scale Industries which com plied with the conditions 
stipulated in G.O.Ms.No.49 8, Industries and Commerce (IA) 
Department, dated the 16th October, 1989 and Government 
Memo No.2125/IA/89 -1, dated the 15th September, 1990, 
shall be entitled to a Sale s Tax Holiday limi ted to 100% of 
the fixed capital investment or Rs.35.00 lakhs ( Rupees thirty 
five lakhs) which ever is less, for a period of five years in 
respect of the Small Scale Industries set up on or after 3rd 
October, 198 9 and go into commercial produ ction before 
the 31st March, 199 5 in the State of Andhra Pradesh except 
the Industries specified in the Annexure to the 
G.O.Ms.No.498, Industries and Commerce Department, 
                                                           
1. The Andhra Pradesh Small Scale Industries (Restriction on Sales Tax 
Holiday) Act, 1995  received the assent of the Governor on the 14th 
February, 1995. The said Act in force in the combined State, as on 
02.06.2014, has been adapted to the State of Telangana, under section 
101 of the Andhra Pradesh Reorganisation A ct, 2014 (Central Act 6 of 
2014) vide. the Telangana Adaptation of Laws Order, 2016, issued in 
G.O.Ms.No.45, Law (F) Department, dated 01.06.2016. 
2. Substituted by G.O.Ms.No.45, Law (F) Department, dated 01.06.2016. 
3. Substituted by Act No.18 of 1996. 
4. Substituted with marginal heading by Act No.18 of 1996. 
Short title and 
commencement. 
Restriction on 
Sales Tax Holiday. 
2  [Act No.14 of 1995] 
dated the 16th Octobe r, 1989 and the industries located  in 
the Mun icipal Corporation limits of Hyderaba d, 
Visakhapatnam and Vijayawada. 
 
* * * 

‹ Prev All Telangana acts Next ›