Section 17(8) in Telangana Value Added Tax Act, 2005
(8)Subject to the provisions contained in sub-section (5), every dealer who held a registration certificate under the Andhra Pradesh General Sales Tax Act, 1957 shall be deemed to be registered as TOT dealer under the Act provided the dealer had a taxable turnover exceeding Rs.5,00,000 (Rupees five lakhs only) but below Rs.40,00,000 (Rupees forty lakhs only) during the period from 1st January 2004 to 31st December 2004 and had not discontinued his business or his registration certificate had not been cancelled during that period.
