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1976 (2) TMI 170 - ANDHRA PRADESH HIGH COURTExtract: ....... unable to agree with the learned counsel for the petitioners that the invoices were so made just to oblige the non-resident dealers who did not want the tax liability to be attracted under the Central Sales Tax Act. In the result, the revisions fail and they are accordingly dismissed with costs. Advocate s fee Rs. 100 in each. Petitions dismissed.
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