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2001 (9) TMI 67 - ANDHRA PRADESH HIGH COURTExtract: .......3. Paragraph 42.2 of the said circular explains the expression such goods or merchandise to mean qualifying goods or merchandise. We are in respectful agreement with the view taken by the Calcutta High Court in the above judgment. In the result and for the foregoing reasons, we answer the questions in favour of the assessee and against the Revenue.
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