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1970 (3) TMI 157 - ANDHRA PRADESH HIGH COURT
Extract:
.......at the ends of justice. For all the aforesaid reasons, we are clearly of the view that the petitioners are not entitled to the relief of refund of tax in these petitions under article 226 of the Constitution of India. These writ petitions, therefore, fail and are accordingly dismissed with costs. Advocate s fee Rs. 100 in each. Petitions dismissed.