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1983 (3) TMI 241 - ANDHRA PRADESH HIGH COURTExtract: .......ctually produced the bill said to have been falsely obtained by it from Kotha Venkateswara Rao of Rajahmundry, nor did it file the declaration in form E no penalty could have been levied upon it under sub-section (2) of section 7-A. For the above reasons, the tax revision case succeeds and is, accordingly, allowed. No costs. Advocate s fee Rs. 250.
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