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1974 (2) TMI 66 - ANDHRA PRADESH HIGH COURTExtract: .......ed is necessary. A mere movement of goods out of the country without any intention of their being unloaded in specie in some foreign port is not enough. It would thus be plain that this decision also supports the view which we have taken. For the reasons given, we dismiss the tax revision case with costs. Advocate s fee Rs. 250. Petition dismissed.
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