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1975 (12) TMI 147 - HC - VAT and Sales TaxExtract: .......we are of the opinion that G.O. Ms. No. 437 dated 18th May, 1971, is effective and enforceable only on and from 1st July, 1971, the date of its publication in the Andhra Pradesh Gazette and not with effect from any earlier date. The writ petition is therefore allowed, but in the circumstances without costs. Advocate s fee Rs. 100. Petition allowed.
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