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1998 (8) TMI 562 - ANDHRA PRADESH HIGH COURTExtract: ........ Under those circumstances, we agree with the view expressed by the Tribunal that the sales by the assessee to its customers in respect of the quantity of cement purchased from HCL does not amount to first sale and to that extent it is exempted from sales tax as being second sales. The tax revision case is accordingly rejected. Petition dismissed.
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