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1998 (12) TMI 588 - ANDHRA PRADESH HIGH COURTExtract: ....... rice at the procurement price. Therefore, in view of the principle laid down in Vishnu Agencies s case 1978 42 STC 31 (SC), it amounts to sale as defined under section 2(n) of the Andhra Pradesh General Sales Tax Act, 1957 and the charging section is section 5 of the said Act. Thus there is no merit in the writ petitions. Writ petitions dismissed.
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