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2001 (9) TMI 1089 - ANDHRA PRADESH HIGH COURTExtract: .......er, in the light of the judgment of the Supreme Court in Vijayalaxmi Cashew Company v. Deputy Commercial Tax Officer 1996 100 STC 571 the judgment of this Court in Singh Trading Company case 1979 44 STC 1 is no longer good law. 5.. The special appeal is devoid of any merit and it is accordingly dismissed with no order as to costs. Appeal dismissed.
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