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1987 (7) TMI 540 - MADHYA PRADESH HIGH COURTExtract: .......ld by the Andhra Pradesh High Court in 1974 34 STC 195 (Panduranga Rice Mill v. State of Andhra Pradesh). Our answer to the question referred to this Court, is, therefore, in the affirmative and in favour of the assessee. 5.. Reference answered accordingly. Parties shall bear their own costs of this reference. Reference answered in the affirmative.
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