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1957 (7) TMI 32 - ANDHRA PRADESH HIGH COURTExtract: .......yers obtained delivery of the goods by paying the balance of the sale price to the agents of the assessees and consequently, the Taxing Authority in the Madras State had no power to subject these transactions to sales tax and these suits were rightly decreed by the trial Judge. In the result, the appeals are dismissed with costs. Appeals dismissed.
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