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    <title>2026 (7) TMI 1841 - TELANGANA HIGH COURT</title>
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    <description>Audio cassettes classified as electronic goods under G.O.Ms.No.252 remained eligible for the concessional sales tax rate despite the later introduction of Entry 10 in the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. A concession granted by statutory notification operates independently and continues unless expressly withdrawn, superseded, or rescinded. As the Government Order remained in force during the relevant assessment year, its technical classification bound the taxing authorities, and Entry 10 did not impliedly extinguish the concession.</description>
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      <description>Audio cassettes classified as electronic goods under G.O.Ms.No.252 remained eligible for the concessional sales tax rate despite the later introduction of Entry 10 in the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. A concession granted by statutory notification operates independently and continues unless expressly withdrawn, superseded, or rescinded. As the Government Order remained in force during the relevant assessment year, its technical classification bound the taxing authorities, and Entry 10 did not impliedly extinguish the concession.</description>
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