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2005 (9) TMI 614 - ANDHRA PRADESH HIGH COURTExtract: .......nd that the material does not show that the case would attract the provision of section 28A of the Act. The said factual findings recorded does not call for any interference by this court exercising the revisional jurisdiction. Under the above circumstances, the tax revision case fails, and the same is, accordingly, dismissed. No order as to costs.
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