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1995 (2) TMI 432 - ANDHRA PRADESH HIGH COURTExtract: .......rements of the test laid down by the Supreme Court were satisfied and therefore the goods shall be treated as falling under entry 102. In the absence of this requirement, we are not inclined to interfere with the order of the Tribunal. Consequently we find no merit in the tax revision case. It is accordingly dismissed. No costs. Petition dismissed.
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