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1998 (12) TMI 593 - ANDHRA PRADESH HIGH COURTExtract: ....... Tax Act, 1957, relates to all kinds of welding electrodes and rods. The Tribunal also held that these items fall under entry 83 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957 as parts of the machinery. We do not see any infirmity in the order of the Tribunal and hence the tax revision case is dismissed. Petition dismissed.
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