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1989 (3) TMI 116 - ANDHRA PRADESH HIGH COURT
Extract:
......., we are inclined to grant a certificate as prayed for. A certificate shall accordingly issue under article 132 of the Constitution. Learned standing counsel for the Revenue also makes a similar request, aggrieved with the construction placed by us on section 44AC. For the reasons recorded hereinabove, a certificate shall also issue to the Revenue.