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1982 (12) TMI 156 - ANDHRA PRADESH HIGH COURTExtract: .......the price of the liquor. In these facts, the Supreme Court held that the excise duty does not form part of the turnover of the manufacturer. For the above reasons, these tax revision cases fail and are accordingly dismissed but, in the circumstances of the case, there shall be no order as to costs. Advocate s fees Rs. 125 in each tax revision case.
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