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1998 (2) TMI 576 - ANDHRA PRADESH HIGH COURTExtract: .......The finding of the Tribunal is that the deemed sales are inter-State sales. In view of the finding of the Tribunal, the principle laid down by the Supreme Court in Sahney Steel and Press Works Ltd. 1985 60 STC 301, applies and the Tribunal is right in holding that the turnover is not taxable. The T.R.C. is accordingly dismissed. Petition dismissed.
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