https://www.taxtmi.com/caselaws?id=766467 The AP HC held that subcontractors are entitled to VAT exemption under Entry 59-A of the AP VAT Act's 1st Schedule for goods sold within SEZ areas. The court applied harmonious construction principle to resolve apparent conflict between Entry 59-A (expansive exemption) and Section 7A (restrictive provision), concluding both provisions can operate simultaneously without conflict. Since Entry 59-A was not deleted when Section 7A was introduced, the petitioner subcontractor qualified for exemption on sales made during works contract execution. The court set aside all impugned orders and allowed the writ petitions. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766467 The AP HC held that subcontractors are entitled to VAT exemption under Entry 59-A of the AP VAT Act's 1st Schedule for goods sold within SEZ areas. The court applied harmonious construction principle to resolve apparent conflict between Entry 59-A (expansive exemption) and Section 7A (restrictive provision), concluding both provisions can operate simultaneously without conflict. Since Entry 59-A was not deleted when Section 7A was introduced, the petitioner subcontractor qualified for exemption on sales made during works contract execution. The court set aside all impugned orders and allowed the writ petitions. Case-Laws VAT / Sales Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766467