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2007 (5) TMI 327 - SUPREME COURTRevision petition filed by the appellant under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 dismissed - Held that:- Appeal allowed. Learned counsel for the appellant conceded that there was no claim by the appellant about sale of certified seeds. Rule 7 deals with marking or labelling. It appears that the Tribunal proceeded on the basis that the seeds were required to be certified and truthfully labelled for the purpose of eligibility for exemption. In reality, as clearly stated in the clarificatory memorandum they are alternatives.The High Court also proceeded on the same basis overlooking the clarificatory memorandum. In the circumstances, it would be appropriate for the Tribunal to examine the factual aspect, keeping in view the clarificatory memorandum providing alternatives.
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