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2003 (7) TMI 750 - ANDHRA PRADESH HIGH COURTExtract: .......e there is a categorical finding recorded by the Tribunal to the effect that the sale involved is an inter-state sale, but not an in-transit sale, we are of the view, this finding of fact recorded by the Tribunal does not require any interference by this Court. Accordingly, we dismiss these T.R.Cs affirming the view taken by the Tribunal. No costs.
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