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1977 (12) TMI 122 - ANDHRA PRADESH HIGH COURTExtract: .......ercial Tax Officer cannot be said to be without jurisdiction. Accordingly, the civil revision petitions are dismissed, but, in the circumstances, without costs. This does not preclude the petitioners from contending before the assessing authority that the turnovers in question are not, as a matter of fact, liable to assessment. Petitions dismissed.
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