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1974 (12) TMI 67 - ANDHRA PRADESH HIGH COURTExtract: .......e definition was intended to be restricted only to those parts of the tobacco plant mentioned therein. 11. Under these circumstances, I hold that tobacco seeds must be taken as part of the definition in question and therefore they are exempted from the tax. Accordingly, the writ petition is allowed with costs. Advocate’s fee ₹ 100
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