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1976 (12) TMI 166 - ANDHRA PRADESH HIGH COURTExtract: ....... No. (1) In the negative, i.e., in favour of the assessee and against the State of Andhra Pradesh. Question No. (2) In the negative. Question No. (3) Not answered in view of the discussion set out herein above. The respondent in each of these tax revision cases will pay the costs of the petitioner. Advocate s fee Rs. 250 in each. Petitions allowed.
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