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2010 (11) TMI 880 - ANDHRA PRADESH HIGH COURTThe Tribunal should have left open the question of classification, and the applicable entry, to be examined in a more appropriate case, inasmuch as the rate of tax is only eight per cent irrespective of whether the petitioners' goods fell under entry 1 or 83 of the First Schedule, merits acceptance. It was wholly unnecessary for the Tribunal to have examined the question of classification, whether the petitioners' goods fell within entry 1 or entry 83 of the First Schedule, and to have recorded a finding that the petitioners' goods fell under entry 1 of the First Schedule. Appeal allowed.
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