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2008 (7) TMI 873 - ANDHRA PRADESH HIGH COURTExemption denied - turnover relating to bones, bone sinews and bone meal was brought to tax under section 6A of the Andhra Pradesh General Sales Tax Act, 1957 on the ground that the aforesaid commodities, including crushed bones, were different from raw bones and that such purchases made from unregistered dealers were liable to tax - Held that:- On the application the doctrine of merger, the judgment of the Supreme Court in A.A. Sulaiman [1997 (3) TMI 494 - SUPREME COURT OF INDIA] approving the reasoning of the Madras High Court, in Subbaraj and Co. [1980 (9) TMI 253 - MADRAS HIGH COURT] would bind this court and it must be held that Raw bones are neither consumed nor is any process of manufacture involved in conversion of raw bones into crushed bones, bone meal, bone sinews, horns and hooves. Consequently purchase tax, under section 6A of the APGST Act, cannot be levied on the purchase of raw bones by the assessee. In favour of assessee.
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