Section 140(4)(b) in Telangana Goods and Services Tax Act, 2017
(b)the amount of credit of the value added tax [and entry tax] in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the appointed day, relating to such [exempted goods or tax free goods by whatever name called] [Substituted by Act 3 of 2019, (w.e.f. 01.07.2017).] in accordance with the provisions of sub-section (3).