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2011 (10) TMI 587 - ANDHRA PRADESH HIGH COURTExtract: .......ere purchased or incorporated prior to 23.7.1996. On a careful consideration of the orders of the Commissioner of Appeals and the Tribunal, we find no error or perversity in the impugned order warranting interference in this appeal. The appeal is devoid of merits and the same is dismissed, at the stage of admission. There shall however be no costs.
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