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1996 (7) TMI 545 - ANDHRA PRADESH HIGH COURTExtract: .......Andhra Pradesh General Sales Tax Act, 1957. The ratio in that case would squarely apply to this case. Consequently, it has to be held that skimmed milk powder is nothing but milk powder and is not liable to be taxed. In this view of the matter, the order of the Tribunal is upheld and the tax revision case is dismissed. No costs. Petition dismissed.
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