TMI Blog2023 (2) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... fied. 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. - WRIT PETITION No.27118 of 2005 - - - Dated:- 25-1-2023 - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N. TUKARAMJI For the Petitioner : Mr. M. Naga Deepak, R.S. Associates For the Respondents : Mr. B. Rajeswar Rao, learned counsel representing Mr. L. Venkateswara Rao, GP For Commercial Tax ,Special SC For CT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and share the revenue with the successful bidder for a period of 33 years. Following the competitive bid, petitioner was shortlisted for setting up the project. Thereafter, State had entered into an agreement with the petitioner. As per the agreed terms, petitioner had to set up the IMAX theatre and the multiplex complex with four screens. When it was found out that IMAX theatres are not commercially viable, State of Andhra Pradesh envisaged wholesome family entertainment complex to make it commercially viable. Following the same, petitioner established IMAX theatre and also constructed entertainment complex with five screens. 7. Respondent No.2 issued G.O.Ms.No.6, dated 18.12.1998, providing certain benefits to new establishments being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.2006, this Court noted that respondent No.2 had not taken any stand and had remained non-committal as to whether petitioner was eligible for any exemption or not in terms of G.O.Ms.No.6. Therefore, Chief Secretary was directed to file an affidavit to take a specific stand as to whether the petitioner was entitled to any exemption under G.O.Ms.No.6, dated 18.12.1998. 12. Mr. M.Naga Deepak, learned counsel for the petitioner submits that till date no such affidavit has been filed by the Chief Secretary. 13. In the affidavit filed by respondent No.2, stand taken is that G.O.Ms.No.6 dated 18.12.1998, was issued to attract investment in the State in the tourism sector by encouraging entrepreneurs to set up tourism projects. Though G.O.Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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