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2003 (2) TMI 456 - ANDHRA PRADESH HIGH COURTExtract: .......llegal and the same is liable to be set aside. In view of the conclusions reached by us, there is no necessity to go into the other aspects of this case. 18. Accordingly, the order passed by the Commissioner in his Proceedings CCTs Ref.No. LV(2)/1845/94, dated January 8, 1996 is set aside and the Special Appeal is allowed. No costs. Appeal allowed.
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