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1987 (4) TMI 461 - ANDHRA PRADESH HIGH COURTExtract: .......en consumed in the manufacture within the meaning of section 6-A(ii)(ia). It is not possible to agree. Firewood is employed to provide energy. It is too ridiculous to say that firewood is not consumed in the manufacture of khandsari sugar. Tax revision case, accordingly, fails and is dismissed with costs. Advocate s fee Rs. 200. Petition dismissed.
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