Andhra Pradesh VAT : Exemption granted under old Sales Tax Law couldn't be continued under new VAT L

CST & VAT: Andhra Pradesh VAT - Where State Government of Andhra Pradesh, under a concession agreement dated 17-9-2004, had granted exemption to assessee, a works contractor, from payment of sales tax under Andhra Pradesh General Sales Tax Act, 1957 for a period of 50 years and in meantime Andhra Pradesh Value Added Tax Act, 2005 came into force from 1-4-2005, since VAT Act unlike 1957 Act did not confer any power on Government to grant exemption, assessee was statutorily obligated to deduct tax