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1970 (3) TMI 130 - ANDHRA PRADESH HIGH COURTExtract: ......., as such, the sales were not complete in Andhra area. It is, therefore, obvious that the provisions of the Hyderabad General Sales Tax Act would apply and that the petitioners are not entitled to the exemption on the disputed turnover. In the result, we find no merits in this revision and it is accordingly dismissed with costs. Petition dismissed.
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