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2001 (10) TMI 1130 - ANDHRA PRADESH HIGH COURT
Extract:
.......ited v. Deputy Commissioner, Commercial Taxes 1978 42 STC 372 does not lay down the correct law and must be overruled. It is accordingly overruled. 33.. The impugned notices dated March 17, 1996 issued by the Commissioner of Commercial Taxes are quashed and the writ petitions are allowed. There shall be no order as to costs. Writ petitions allowed.