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1991 (12) TMI 260 - HC - VAT and Sales TaxExtract: .......t excise duty did not form part of the taxable turnover as it was not payable by the customer Board and that the Tribunal erred in including it in the taxable turnover. In the circumstances, following the earlier decision of this Court in the case of State of A.P. v. Ranka Cables Pvt. Ltd. 1990 78 STC 111, we have to allow these tax revision cases.
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