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1976 (2) TMI 149 - ANDHRA PRADESH HIGH COURTExtract: .......some other product, which is exigible to tax under section 5(1) of the Act. Cotton and cotton waste have distinct meanings. We are, therefore, unable to agree with the view expressed by the Tribunal that the commodity is a product called lint , exigible to tax as general goods. In the result, the revisions are allowed with costs. Petitions allowed.
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