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1982 (11) TMI 152 - ANDHRA PRADESH HIGH COURTExtract: .......emical fertilisers supplied by the assessee to its members as also the value of the gunnies in which sugar was sold and or transported by the assessee is not liable to be included in the assessable turnover of the assessee. Having regard to the facts and circumstances of the case, there shall be no order as to costs. Advocate s fee Rs. 200 in each.
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