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1996 (8) TMI 497 - ANDHRA PRADESH HIGH COURTExtract: .......aid dealers. Therefore, under G.O. Ms. No. 60, if the transaction of the sale by the vendor in favour of the dealers is exempted, the same transaction cannot be taxed as being purchase by the dealers-assessees. In this view of the matter, we confirm the order of the Tribunal and dismiss the tax revision cases, but without costs. Petition dismissed.
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