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1991 (3) TMI 378 - ANDHRA PRADESH HIGH COURTExtract: .......ods were covered by entry No. 5 of the Third Schedule they automatically excluded by the definition of entry No. 10 of the Second Schedule. We are in agreement with the Tribunal that the goods are not liable to tax additionally, as they are covered by entry No. 5 of the Third Schedule. With these remarks the T.R.C. is dismissed. Petition dismissed.
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