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1993 (2) TMI 322 - ANDHRA PRADESH HIGH COURTExtract: .......hat the exemption notification did not cover at the relevant time the commodities in which the petitioner-assessee was dealing, mainly prawns as prawns are different from fish and hence the assessment was rightly levied on these items. 7.. In the result, the tax revision case is dismissed. We, however, make no order as to costs. Petition dismissed.
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