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1976 (11) TMI 188 - ANDHRA PRADESH HIGH COURTExtract: .......that the supply of spare parts amounted to sales within the meaning of the sales tax law. Under these circumstances, each of these tax revision cases is decided against the assessee and in favour of the revenue. The tax revision cases are, therefore, dismissed. There will be no order as to costs. Advocate s fee Rs. 150 in each. Petitions dismissed.
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