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1974 (12) TMI 41 - HIGH COURT OF ANDHRA PRADESH AT HYDERABADExtract: ....... definition was intended to be restricted only to those parts of the tobacco plant mentioned therein. 11.Under these circumstances, I hold that tobacco seeds must be taken as part of the definition in question and therefore they are exempted from the tax. Accordingly the writ petition is allowed with costs. Advocate s fee Rs. 100. Petition allowed.
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