2002 (6) TMI 44 - ANDHRA PRADESH HIGH COURT

Extract:
....... the affirmative and in favour of the Revenue. Since supplemental question No. 3 is answered in the affirmative and in favour of the Revenue, there is no need for us to answer questions Nos. 1 and 2 referred to us, and accordingly we decline to answer questions Nos. 1 and 2. The referred cases, are accordingly disposed of with no order as to costs.