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1988 (3) TMI 429 - ANDHRA PRADESH HIGH COURTExtract: .......y the ground was not argued before the Tribunal at all. We cannot, therefore, permit the learned counsel to argue this ground at this stage. We reject the contention accordingly. 5.. In the result, the tax revision case fails and is accordingly dismissed, but in the circumstances, without costs. Government Pleader s fee Rs. 200. Petition dismissed.
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