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1966 (12) TMI 54 - ANDHRA PRADESH HIGH COURTExtract: .......meaning to be attached to the definition, and I have no doubt that it is, there is no escape from the conclusion that copra is exigible to tax at the last point of purchase. The petitioner being the last purchaser, the tax has been properly levied. The writ petitions are accordingly dismissed with costs. Advocate s fee Rs. 100. Petitions dismissed.
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