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1996 (9) TMI 566 - ANDHRA PRADESH HIGH COURTExtract: ....... of the Tribunal that if the said goods are sold for purposes other than refrigeration, they have to be classified under entry No. 118, the Revenue has not filed any revision, we are not inclined to grant any relief to the Revenue for the assessment year in question. The T.R.C. is accordingly disposed of. No costs. Petition disposed of accordingly.
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